https://www.taxtmi.com/caselaws?id=48952 A pre-deposit made during the pendency of an excise appeal became refundable once the adjudication order was set aside and the appeal had already been allowed. The Tribunal applied the settled view that interest is payable on refund of a pre-deposit and directed interest at the statutory rate under Section 11BB for the period beginning three months after the refund application until payment. The assessee therefore obtained refund of the deposited amount with interest. en-us Thu, 01 May 2003 00:00:00 +0530 Wed, 08 May 2019 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48952 A pre-deposit made during the pendency of an excise appeal became refundable once the adjudication order was set aside and the appeal had already been allowed. The Tribunal applied the settled view that interest is payable on refund of a pre-deposit and directed interest at the statutory rate under Section 11BB for the period beginning three months after the refund application until payment. The assessee therefore obtained refund of the deposited amount with interest. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48952