https://www.taxtmi.com/caselaws?id=781472 CESTAT Allâhabad - AT allowed the Revenue's appeal, holding that interest on refunds must be granted only as prescribed by the statute. Amounts treated as pre-deposit under Section 35F/35FF attract interest from the date specified by the statute or deemed deposit (date of filing of appeal as per Board Circular No.984), while any excess deposited during investigation is governed by other provisions (Section 11BB). The adjudicating authority's allocation of interest periods was upheld and the impugned order was set aside. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781472 CESTAT Allâhabad - AT allowed the Revenue's appeal, holding that interest on refunds must be granted only as prescribed by the statute. Amounts treated as pre-deposit under Section 35F/35FF attract interest from the date specified by the statute or deemed deposit (date of filing of appeal as per Board Circular No.984), while any excess deposited during investigation is governed by other provisions (Section 11BB). The adjudicating authority's allocation of interest periods was upheld and the impugned order was set aside. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781472