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    <title>2025 (6) TMI 439 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh dismissed the appeal regarding entitlement to interest on pre-deposits under Section 35FF of Central Excise Act, 1944. The appellant claimed interest from deposit date until refund, but the Division Bench in Crystal Crop Protection Ltd case established that assessees are entitled to interest only as per Section 11BB or 35FF provisions, not from deposit date to refund date. Following Delhi HC precedent in Goldy Engineering Works, CESTAT held appellants not entitled to interest from deposit date till refund completion.</description>
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    <pubDate>Thu, 05 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (6) TMI 439 - CESTAT CHANDIGARH</title>
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      <description>CESTAT Chandigarh dismissed the appeal regarding entitlement to interest on pre-deposits under Section 35FF of Central Excise Act, 1944. The appellant claimed interest from deposit date until refund, but the Division Bench in Crystal Crop Protection Ltd case established that assessees are entitled to interest only as per Section 11BB or 35FF provisions, not from deposit date to refund date. Following Delhi HC precedent in Goldy Engineering Works, CESTAT held appellants not entitled to interest from deposit date till refund completion.</description>
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      <pubDate>Thu, 05 Jun 2025 00:00:00 +0530</pubDate>
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