https://www.taxtmi.com/caselaws?id=48946 Refund of a pre-deposit was recognised as carrying interest where payment was delayed after an earlier final order granting consequential relief. The Department's later refusal to refund on limitation could not defeat relief already granted by the Tribunal, and the administrative circular was treated as supporting interest on delayed refund. Interest was fixed at 12% per annum, running from the expiry of three months after receipt of the earlier final order. en-us Thu, 01 May 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48946 Refund of a pre-deposit was recognised as carrying interest where payment was delayed after an earlier final order granting consequential relief. The Department's later refusal to refund on limitation could not defeat relief already granted by the Tribunal, and the administrative circular was treated as supporting interest on delayed refund. Interest was fixed at 12% per annum, running from the expiry of three months after receipt of the earlier final order. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48946