https://www.taxtmi.com/caselaws?id=796851 Interest on refund of a pre-deposit made under Section 35F of the Central Excise Act is payable at 6% per annum from the date of payment until refund. Section 35FF, read with Notification No. 24/2014-C.E. (N.T.), prescribes that rate and does not permit interest at 12% per annum. Accordingly, a claim for interest at the higher rate is not sustainable, and refund interest remains limited to the notified statutory rate. en-us Tue, 21 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796851 Interest on refund of a pre-deposit made under Section 35F of the Central Excise Act is payable at 6% per annum from the date of payment until refund. Section 35FF, read with Notification No. 24/2014-C.E. (N.T.), prescribes that rate and does not permit interest at 12% per annum. Accordingly, a claim for interest at the higher rate is not sustainable, and refund interest remains limited to the notified statutory rate. Case-Laws Central Excise Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796851