2007 (10) TMI 16 - SCH - Central Excise

Interest Question arises when the assessee being successful in a case entitle for interest on refund of pre-deposit made as a condition precedent for the hearing the appeal Held, yes

Summary

The Supreme Court of India dismissed the appeals regarding the refundability of pre-deposit made under the Central Excise Act, 1944, citing a previous judgment and a circular by the Central Board of Excise & Customs. The parties are to bear their own costs.