Bombay High Court Allows Interest on Delayed Refund of Pre-deposit in Customs Appeal — Pre-deposit Amounts Refundable with Interest from Date of Deposit When Appeal Succeeds. The Court held that pre-deposit made under Section 112 of Customs Act, 1962 is not a tax but a condition for appeal, and its refund must carry interest from the date of deposit when the appeal is allowed.
19 Jun 2013The petitioners, Abdulla Gani and another, were appellants before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against an order of ...






