https://www.taxtmi.com/caselaws?id=800509 Interest on an investigation deposit is payable from the date of deposit until the date of refund where the underlying demand is set aside. Once the demand ceased to be payable from inception, the retained amount was not lawfully due. Dismissal of the Revenue's subsequent challenge did not justify withholding the refunded amount without interest during the period of retention. en-us Tue, 06 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800509 Interest on an investigation deposit is payable from the date of deposit until the date of refund where the underlying demand is set aside. Once the demand ceased to be payable from inception, the retained amount was not lawfully due. Dismissal of the Revenue's subsequent challenge did not justify withholding the refunded amount without interest during the period of retention. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800509