https://www.taxtmi.com/caselaws?id=50028 Interest may be payable on a pre-deposit made under Section 35F of the Central Excise Act and later refunded after a successful appeal where binding precedent directs such payment. The Tribunal followed Supreme Court and High Court authorities that had ordered refund of pre-deposits with interest, and distinguished Revenue's relied-upon decisions because they did not decide the interest issue on pre-deposits. It held that Article 141 binds the Tribunal to follow the Supreme Court's ruling, and the absence of an express statutory provision cited by the Revenue did not justify ing interest. en-us Wed, 22 Mar 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50028 Interest may be payable on a pre-deposit made under Section 35F of the Central Excise Act and later refunded after a successful appeal where binding precedent directs such payment. The Tribunal followed Supreme Court and High Court authorities that had ordered refund of pre-deposits with interest, and distinguished Revenue's relied-upon decisions because they did not decide the interest issue on pre-deposits. It held that Article 141 binds the Tribunal to follow the Supreme Court's ruling, and the absence of an express statutory provision cited by the Revenue did not justify ing interest. Case-Laws Central Excise Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50028