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CESTAT disallowed Interest on Refund of Amount towards Pre-deposit
Case Law Details
- Case Name
- Principal Commissioner of Central Goods &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 02/09/2022
- Courts
- All CESTAT, CESTAT Delhi
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Principal Commissioner of Central Goods & Service Tax Vs Emaar MGF Construction Pvt. Ltd. (CESTAT Delhi)
Conclusion: Interest on delayed refund of amount would continue to be governed by the unamended provisions of section 35FF as the amended provisions of section 35F would not apply if stay applications and appeals were pending before the Tribunal prior to 06.08.2014.
Held: In the instant case, Revenue had filed the appeal to assail the order dated 05.02.2020 passed by Commissioner of Central Tax (Appeals) by which the appeal was filed by M/s. Emaar MGF Construction Pvt Ltd. to assail the...
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