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    <title>2003 (5) TMI 148 - CESTAT, NEW DELHI</title>
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    <description>Interest was payable on a refundable pre-deposit made under an interim order, because amounts refundable under Section 35F carry interest as a settled principle. The Tribunal accepted 12% per annum as the applicable rate and directed that interest run from the date of expiry of three months after the final appellate order until the date of payment. The assessee was therefore entitled to interest on the refunded pre-deposit for that period.</description>
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    <pubDate>Thu, 22 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 148 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52152</link>
      <description>Interest was payable on a refundable pre-deposit made under an interim order, because amounts refundable under Section 35F carry interest as a settled principle. The Tribunal accepted 12% per annum as the applicable rate and directed that interest run from the date of expiry of three months after the final appellate order until the date of payment. The assessee was therefore entitled to interest on the refunded pre-deposit for that period.</description>
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      <pubDate>Thu, 22 May 2003 00:00:00 +0530</pubDate>
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