Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 35FF Interest on Pre-deposit Applicable to Deposits Made Before 06.08.2014 | CESTAT Mumbai
CESTAT Mumbai rules that Section 35FF interest on pre-deposits applies to amounts deposited prior to 06.08.2014 under erstwhile provisions. The ruling clarifies retrospective applicability of interest on refunds for excise duty disputes, impacting pre-2014 deposit cases pending adjudication.