https://www.taxtmi.com/caselaws?id=466771 CESTAT addressed (i) entitlement to interest on an amount retained without authority and (ii) entitlement to interest for sums treated as statutory pre-deposit. It held that amounts retained without authority attract compensatory interest for the period before a stay (appellant entitled to interest for 01.07.2008-31.10.2012 as allowed by Commissioner (Appeals)), but once sums attain the character of pre-deposit their interest entitlement is governed by the statutory framework for pre-deposit interest (the Section 35FF/11BB scheme and the three month/communication rules), so the appellant's wider claim for interest beyond the admitted period failed. en-us Thu, 22 May 2025 00:00:00 +0530 Thu, 19 Feb 2026 13:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466771 CESTAT addressed (i) entitlement to interest on an amount retained without authority and (ii) entitlement to interest for sums treated as statutory pre-deposit. It held that amounts retained without authority attract compensatory interest for the period before a stay (appellant entitled to interest for 01.07.2008-31.10.2012 as allowed by Commissioner (Appeals)), but once sums attain the character of pre-deposit their interest entitlement is governed by the statutory framework for pre-deposit interest (the Section 35FF/11BB scheme and the three month/communication rules), so the appellant's wider claim for interest beyond the admitted period failed. Case-Laws Service Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466771