https://www.taxtmi.com/caselaws?id=778782 HC held that a pre-deposit must be refunded when an appellate authority remands the matter, and withholding it without valid reason entitles the appellant to statutory interest. The respondent failed to return the pre-deposit within three months of the remand order and paid only on 01/09/2005; HC awarded interest at 12% p.a. for the delay. Both legal questions were answered against the respondent and the appeal was allowed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778782 HC held that a pre-deposit must be refunded when an appellate authority remands the matter, and withholding it without valid reason entitles the appellant to statutory interest. The respondent failed to return the pre-deposit within three months of the remand order and paid only on 01/09/2005; HC awarded interest at 12% p.a. for the delay. Both legal questions were answered against the respondent and the appeal was allowed. Case-Laws Central Excise Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778782