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OthersArticle·2 September 2026

CESTAT says Pre-deposit Interest Runs Until Actual Refund

By J the App

Executive Summary

Vodafone Idea received its pre-deposit five years after succeeding before the High Court, but the Department restricted interest to the period up to the High Court judgment. CESTAT held that Section 35FF contains no exception for assessee-caused delay and directed interest for the entire period up to actual refund.

Domain: IDT | Service Tax |Regulatory

The Position

Section 35FF mandate...

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