CESTAT disallowed Interest on Refund of Amount towards Pre-deposit

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...