https://www.taxtmi.com/forum/issue?id=120452 A pre deposit for filing an appeal is a statutory deposit, not tax; when the appeal succeeds the pre deposit must be refunded with interest from the date of payment until refund under the provision governing interest on pre deposits. The statutory timeline applicable to tax refunds addresses refunds of tax and does not supplant the independent rule requiring interest on pre deposits; a separate cross reference cited in the discussion is said to prescribe only the interest rate. en-us Fri, 12 Sep 2025 11:12:38 +0530 Mon, 15 Sep 2025 10:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120452 A pre deposit for filing an appeal is a statutory deposit, not tax; when the appeal succeeds the pre deposit must be refunded with interest from the date of payment until refund under the provision governing interest on pre deposits. The statutory timeline applicable to tax refunds addresses refunds of tax and does not supplant the independent rule requiring interest on pre deposits; a separate cross reference cited in the discussion is said to prescribe only the interest rate. Discussion-Forum GST Fri, 12 Sep 2025 11:12:38 +0530 https://www.taxtmi.com/forum/issue?id=120452