https://www.taxtmi.com/caselaws?id=48965 A pre-deposit made under section 35F of the Central Excise Act remains refundable after the appeal is finally disposed of, and a stay confined to remand proceedings does not defeat that refund claim. The Tribunal treated the limited Supreme Court stay as insufficient to extinguish the right to refund and directed repayment of the pre-deposit. It also held that delayed refund can carry interest, applying the cited precedents and Tribunal practice. Interest was allowed at 12% from the expiry of three months after receipt of the final order dated 18-9-2001 until payment, with payment to be made within the stipulated time. en-us Tue, 26 Aug 2003 00:00:00 +0530 Sat, 07 Aug 2010 14:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48965 A pre-deposit made under section 35F of the Central Excise Act remains refundable after the appeal is finally disposed of, and a stay confined to remand proceedings does not defeat that refund claim. The Tribunal treated the limited Supreme Court stay as insufficient to extinguish the right to refund and directed repayment of the pre-deposit. It also held that delayed refund can carry interest, applying the cited precedents and Tribunal practice. Interest was allowed at 12% from the expiry of three months after receipt of the final order dated 18-9-2001 until payment, with payment to be made within the stipulated time. Case-Laws Central Excise Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48965