https://www.taxtmi.com/caselaws?id=784974 Whether the departmental deposit constituted a pre-deposit attracting statutory interest: applying the post-2014 amendment to Section 35F/35FF and Central Government Circular No. 984/8/2014-CX (and the principle under Section 129EE of the Customs Act), the deposited amount is treated as a pre-deposit and the appellant is entitled to interest thereon; consequence - refund of the deposit with interest at the government-fixed rate of 6% per annum from date of deposit until disbursement. Whether the refund application date governs entitlement: under Section 11B(2) the subsequently filed claim (27.10.2023) relates back to the original claim dated 21.03.2018 and was wrongly treated as the original; consequence - impugned order set aside and appeal allowed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784974 Whether the departmental deposit constituted a pre-deposit attracting statutory interest: applying the post-2014 amendment to Section 35F/35FF and Central Government Circular No. 984/8/2014-CX (and the principle under Section 129EE of the Customs Act), the deposited amount is treated as a pre-deposit and the appellant is entitled to interest thereon; consequence - refund of the deposit with interest at the government-fixed rate of 6% per annum from date of deposit until disbursement. Whether the refund application date governs entitlement: under Section 11B(2) the subsequently filed claim (27.10.2023) relates back to the original claim dated 21.03.2018 and was wrongly treated as the original; consequence - impugned order set aside and appeal allowed. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784974