Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside

Hasmukh Tobacco Products Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that appellant is duly entitled for interest on refund of pre-deposit amount @6% from the date of deposit of pre-deposit till the date of refund in a case where the Tribunal has finally passed the final order setting aside the demand. Facts- The issue involved in the present case is whether the appellant is entitled for interest from the date of deposit of pre-deposit or after the three months from the date of filing of refund application. Conclusion- I find that limited issue to be dec...