https://www.taxtmi.com/caselaws?id=774077 CESTAT Allahabad allowed the appeal regarding interest on pre-deposit amount under Section 35FF of CEA. The tribunal held that since the appeal was filed after 06.08.2014 when amended provisions became operative, the pre-deposit was made under new Section 35F, not the old provision. Therefore, the proviso to Section 35FF did not apply, and interest on refund of pre-deposit was payable from the date of deposit under Section 35FF as effective from 06.08.2014. The tribunal distinguished the case from Jeevan Diesels precedent where pre-deposit was under old Section 35F. en-us Wed, 02 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774077 CESTAT Allahabad allowed the appeal regarding interest on pre-deposit amount under Section 35FF of CEA. The tribunal held that since the appeal was filed after 06.08.2014 when amended provisions became operative, the pre-deposit was made under new Section 35F, not the old provision. Therefore, the proviso to Section 35FF did not apply, and interest on refund of pre-deposit was payable from the date of deposit under Section 35FF as effective from 06.08.2014. The tribunal distinguished the case from Jeevan Diesels precedent where pre-deposit was under old Section 35F. Case-Laws Central Excise Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774077