https://www.taxtmi.com/caselaws?id=774409 The CESTAT New Delhi dismissed the appellant's claim for interest on refund of wrongly availed Cenvat credit on industrial gases used for repair and maintenance during 2003-06. The Tribunal held that amounts deposited following show cause notices were not revenue deposits or payments under protest, but rather appropriation of inadmissible credits. Since the appellant failed to prove the deposits were made under protest and the amounts were not pre-deposits for appeal purposes, Section 35FF was inapplicable. The Tribunal concluded only Section 11BB applied, denying interest entitlement on the refund amount. en-us Wed, 18 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774409 The CESTAT New Delhi dismissed the appellant's claim for interest on refund of wrongly availed Cenvat credit on industrial gases used for repair and maintenance during 2003-06. The Tribunal held that amounts deposited following show cause notices were not revenue deposits or payments under protest, but rather appropriation of inadmissible credits. Since the appellant failed to prove the deposits were made under protest and the amounts were not pre-deposits for appeal purposes, Section 35FF was inapplicable. The Tribunal concluded only Section 11BB applied, denying interest entitlement on the refund amount. Case-Laws Central Excise Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774409