https://www.taxtmi.com/caselaws?id=789224 Interest on a refunded pre-deposit under Section 35FF of the Central Excise Act, 1944 is payable once the deposit becomes refundable after the earlier order is set aside and the matter is remanded. Notification No. 24/2014-C.E. (N.T.) fixes the applicable rate at 6% per annum. A denial of interest on the basis that the refund was processed within 15 days of a purported complete claim is unsustainable, and the assessee is entitled to interest from the date of deposit until realization. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789224 Interest on a refunded pre-deposit under Section 35FF of the Central Excise Act, 1944 is payable once the deposit becomes refundable after the earlier order is set aside and the matter is remanded. Notification No. 24/2014-C.E. (N.T.) fixes the applicable rate at 6% per annum. A denial of interest on the basis that the refund was processed within 15 days of a purported complete claim is unsustainable, and the assessee is entitled to interest from the date of deposit until realization. Case-Laws Central Excise Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789224