Interest on delayed refund of pre-deposit - the amount of pre ...

Assessee entitled to interest on delayed refund of pre-deposit u/ss 35N and 35F of Central Excise Act.

May 1, 2017

Case Laws Central Excise AT

Interest on delayed refund of pre-deposit - the amount of pre deposit paid by the assessee under Section 35N is equivalent to the amount paid under Section 35 (F) of the Act and the same is to be treated as pre-deposit accordingly - AT

View Source

← Previous Next →

Interest on delayed refund of pre-deposit - the amount of pre ...

Assessee entitled to interest on delayed refund of pre-deposit u/ss 35N and 35F of Central Excise Act.

May 1, 2017

Case Laws Central Excise AT

You may also like:

Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of...

CESTAT denied interest claim on pre-deposit refund made u/s 35F of Central Excise Act. Pre-deposit from 2012 was refunded in 2018 post-favorable appeal outcome. While...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application...

CESTAT dismissed appeal regarding interest claim on refunded pre-deposit u/ss 35F and 35FF of Central Excise Act. Appellant had deposited amounts through CENVAT account...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

CESTAT ruled on interest rate calculation for pre-deposit refunds in a clandestine manufacturing case. The deposited amount, once appropriated against demand, acquired...

Interest on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of...

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 - To Consider the amount deposited during investigation as pre-deposit -...

Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Quick Updates: