https://www.taxtmi.com/caselaws?id=795239 Interest on refund of a pre-deposit made before 6 August 2014 remains governed by the pre-amendment Section 35FF regime, preserved by the proviso to the substituted provision. Under that regime, interest becomes payable only if the refundable deposit is not returned within three months of communication of the appellate order. Where the deposit was refunded within that period, no statutory entitlement to interest arose. Denial and recovery of interest already refunded were therefore legally sustainable. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795239 Interest on refund of a pre-deposit made before 6 August 2014 remains governed by the pre-amendment Section 35FF regime, preserved by the proviso to the substituted provision. Under that regime, interest becomes payable only if the refundable deposit is not returned within three months of communication of the appellate order. Where the deposit was refunded within that period, no statutory entitlement to interest arose. Denial and recovery of interest already refunded were therefore legally sustainable. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795239