Interest on Pre-deposit Refund payable after 3 Months from Tribunal Order

Gujarat Borosil Limited Vs C.C.E. & S.T.-Surat (CESTAT Ahmedabad) CESTAT Ahmedabad held that appellant are entitled for the interest from the 3 months of the order of the tribunal till the refund of pre-deposit was granted. Facts- The issue involved in the present case is that whether, refund of pre-deposit made while filing the appeal before the tribunal is due from 3 months of passing of remand order by the Tribunal or after 3 months of passing order in de novo adjudication and consequential liability of department to pay interest thereon. Conclusion- We find that in various judgments i...