https://www.taxtmi.com/caselaws?id=794836 Refund of a statutory pre-deposit made for filing an appeal cannot be denied merely because payment was made through DRC-03. Upon success in appeal, the applicable refund framework requires return of the pre-deposit, while statutory interest accrues from the date of deposit until refund. Rejection of refund contrary to governing circulars breaches judicial discipline. Avoidable departmental litigation and resulting harassment may also justify compensatory litigation costs. The pre-deposit refund, applicable interest and litigation cost were sustained, and the departmental appeal failed. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794836 Refund of a statutory pre-deposit made for filing an appeal cannot be denied merely because payment was made through DRC-03. Upon success in appeal, the applicable refund framework requires return of the pre-deposit, while statutory interest accrues from the date of deposit until refund. Rejection of refund contrary to governing circulars breaches judicial discipline. Avoidable departmental litigation and resulting harassment may also justify compensatory litigation costs. The pre-deposit refund, applicable interest and litigation cost were sustained, and the departmental appeal failed. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794836