https://www.taxtmi.com/caselaws?id=799732 Refund proceedings cannot be used to reimpose or appropriate penalties that an appellate order has already set aside; refundable pre-deposit must be recalculated without that recovery, consistent with judicial discipline. For appeals pending before 6 August 2014, the saving proviso to amended Section 35F, read with Section 83 of the Finance Act, 1994, preserves the earlier Section 35FF regime. Interest on refundable pre-deposit arises only where payment remains outstanding for more than three months after receipt or communication of the appellate order by the jurisdictional authority, not from the deposit date. Interest must therefore be computed separately for each refundable component under that regime. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799732 Refund proceedings cannot be used to reimpose or appropriate penalties that an appellate order has already set aside; refundable pre-deposit must be recalculated without that recovery, consistent with judicial discipline. For appeals pending before 6 August 2014, the saving proviso to amended Section 35F, read with Section 83 of the Finance Act, 1994, preserves the earlier Section 35FF regime. Interest on refundable pre-deposit arises only where payment remains outstanding for more than three months after receipt or communication of the appellate order by the jurisdictional authority, not from the deposit date. Interest must therefore be computed separately for each refundable component under that regime. Case-Laws Service Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799732