https://www.taxtmi.com/caselaws?id=772641 CESTAT Allahabad held that appellant was entitled to interest on refunded pre-deposit amount under Section 35F of Central Excise Act, 1944, but interest calculation must follow statutory provisions rather than judicial discretion. Court distinguished Supreme Court precedent in Willowood Chemicals, noting that where statute prescribes interest provisions, courts must follow statutory framework. Interest payable under Section 11BB after three months from appellate order communication date, not from deposit date. Even under Section 35FF, proviso prevents interest from deposit date for pre-2014 deposits. Appeal dismissed with clarification on interest calculation methodology. en-us Thu, 01 May 2025 00:00:00 +0530 Wed, 11 Jun 2025 11:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772641 CESTAT Allahabad held that appellant was entitled to interest on refunded pre-deposit amount under Section 35F of Central Excise Act, 1944, but interest calculation must follow statutory provisions rather than judicial discretion. Court distinguished Supreme Court precedent in Willowood Chemicals, noting that where statute prescribes interest provisions, courts must follow statutory framework. Interest payable under Section 11BB after three months from appellate order communication date, not from deposit date. Even under Section 35FF, proviso prevents interest from deposit date for pre-2014 deposits. Appeal dismissed with clarification on interest calculation methodology. Case-Laws Central Excise Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772641