Entitlement to Interest on Delayed Central Excise Refund: Interest Begins from Deposit Date, Not Appeal Filing Date.

Interest on delayed refund - relevant date - order under challenge has wrongly restricted the entitlement of appellant for the interest on the refunded amount to the date w.e.f. the date of filing of appeal. The appellant in view of settled principles is held entitled for the interest on the refunded amount of Rs.50.00 Lakhs from the date of the respective deposit - AT .....

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