2011 (12) TMI 427

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..... rketing Pvt. Ltd. reported as (2010 (12) TMI 278 - CESTAT, DELHI) allowed the interest on delayed refund of pre-deposit relying upon the decision of Hon’ble Supreme Court in the case of I.T.C. (2004 (12) TMI 90 - SUPREME COURT OF INDIA). In view of above decision, the appellants are entitled for interest on the delayed payment of pre-deposit and the Revenue is at liberty to recover from the concer .....

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..... he amount of pre-deposit shall be refunded within 3 months from the date of disposal of the appeal in the assessees favour and the default will entail an interest liability, if such liability accrues by reason of any orders of the CESTAT/Court, such orders will have to be complied with and it may be recoverable from the concerned officers. This circular is relied upon by the Hon ble Supreme Court .....

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