https://www.taxtmi.com/caselaws?id=797645 Interest on a refundable pre-deposit under Section 35FF of the Central Excise Act, 1944 runs from the date of payment until the actual refund following an appellate order. The provision does not limit interest by reference to the cause of any delay in obtaining the refund. Consequently, an appellant's delay in furnishing a High Court judgment or applying for refund does not interrupt or reduce the statutory interest period; interest remains payable for the entire interval between pre-deposit and refund. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797645 Interest on a refundable pre-deposit under Section 35FF of the Central Excise Act, 1944 runs from the date of payment until the actual refund following an appellate order. The provision does not limit interest by reference to the cause of any delay in obtaining the refund. Consequently, an appellant's delay in furnishing a High Court judgment or applying for refund does not interrupt or reduce the statutory interest period; interest remains payable for the entire interval between pre-deposit and refund. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797645