Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.

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....Interest on refundable revenue deposits, including unspent Personal Ledger Account balances, is payable from the date of deposit where amounts were deposited during investigation before any duty liability was determined and therefore retained the character of revenue deposits. The majority view rejected the Revenue's challenge to interest from the deposit date and dismissed both appeals. The discussion distinguishes statutory and equitable interest and rejects blanket awards of 12% interest based solely on Sandvik, requiring consideration of relevant factors and later Supreme Court guidance. The majority treated the jurisdictional High Court ruling in Parle Agro as governing the entitlement to interest from the deposit date.....