https://www.taxtmi.com/caselaws?id=795740 Interest on a refunded appellate pre-deposit is payable at 12% per annum from the date of deposit until realisation. The deposited amount continues to retain the character of a pre-deposit, and the applicable precedent on delayed refund supports interest for the entire period between deposit and refund. The stated legal effect is entitlement to interest at that rate on the refunded pre-deposit until payment is realised. en-us Tue, 21 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795740 Interest on a refunded appellate pre-deposit is payable at 12% per annum from the date of deposit until realisation. The deposited amount continues to retain the character of a pre-deposit, and the applicable precedent on delayed refund supports interest for the entire period between deposit and refund. The stated legal effect is entitlement to interest at that rate on the refunded pre-deposit until payment is realised. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795740