https://www.taxtmi.com/caselaws?id=51631 The Tribunal dismissed the appeal filed by the Commissioner of Central Excise and Customs, affirming that the deposit made by the respondent was considered duty. The Tribunal held that the provisions of Section 11BB applied, entitling the respondent to interest on the delayed refund. It clarified that deposits made for appeals under Section 35F are treated as duty, ensuring interest on delayed refunds in accordance with statutory provisions. en-us Wed, 04 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51631 The Tribunal dismissed the appeal filed by the Commissioner of Central Excise and Customs, affirming that the deposit made by the respondent was considered duty. The Tribunal held that the provisions of Section 11BB applied, entitling the respondent to interest on the delayed refund. It clarified that deposits made for appeals under Section 35F are treated as duty, ensuring interest on delayed refunds in accordance with statutory provisions. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51631