https://www.taxtmi.com/caselaws?id=784632 The dominant issue was whether interest on a pre-deposit, allegedly refunded without interest, could be granted in an appeal arising from a refund claim under s. 11B of the Central Excise Act. The Tribunal held that the proceedings were confined to the scope of the s. 11B application, which neither sought refund of the pre-deposit nor claimed interest under s. 35FF; consequently, the claim for interest could not be adjudicated in the present appeal and had to be pursued through separate appropriate proceedings. The appeal was dismissed for lack of merit. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 09 Jan 2026 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784632 The dominant issue was whether interest on a pre-deposit, allegedly refunded without interest, could be granted in an appeal arising from a refund claim under s. 11B of the Central Excise Act. The Tribunal held that the proceedings were confined to the scope of the s. 11B application, which neither sought refund of the pre-deposit nor claimed interest under s. 35FF; consequently, the claim for interest could not be adjudicated in the present appeal and had to be pursued through separate appropriate proceedings. The appeal was dismissed for lack of merit. Case-Laws Central Excise Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784632