https://www.taxtmi.com/caselaws?id=789724 Interest on refund of a pre-deposit under section 35F is governed by section 35FF of the Central Excise Act, 1944, which allows interest only from the date of payment of the deposit until the date of actual refund. The text states that once the refund and the statutory interest attributable to that deposit were paid up to the refund date, no further compensatory interest was payable for the later period. The claim for interest beyond 07.08.2017 was treated as an impermissible claim for interest on statutory interest, and the authorities relied on were distinguished. The restriction of interest to the refund date was therefore upheld. en-us Wed, 01 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789724 Interest on refund of a pre-deposit under section 35F is governed by section 35FF of the Central Excise Act, 1944, which allows interest only from the date of payment of the deposit until the date of actual refund. The text states that once the refund and the statutory interest attributable to that deposit were paid up to the refund date, no further compensatory interest was payable for the later period. The claim for interest beyond 07.08.2017 was treated as an impermissible claim for interest on statutory interest, and the authorities relied on were distinguished. The restriction of interest to the refund date was therefore upheld. Case-Laws Central Excise Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789724