Interest on delayed refund of amount deposited under Section 35-F
Section 35FF of the Central Excise Act, 1944 deals with interest on delayed refund of amount deposited under Section 35-F. [[35FF. Interest on delayed refund of amount deposited under Section 35F.--Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent The Act came into force on 28 Feb 1944.
1[2[35FF. Interest on delayed refund of amount deposited under Section 35F.--Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent and not exceeding thirty-six per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount:
Provided that the amount deposited under Section 35F, prior to the commencement of the Finance (No.
2) Act, 2014, shall continue to be governed by the provisions of Section 35FF as it stood before the commencement of the said Act.
Section 35FF, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 35FF
What does Section 35FF of the Central Excise Act deal with?
Section 35FF of the Central Excise Act is headed "Interest on delayed refund of amount deposited under Section 35-F". [[35FF. Interest on delayed refund of amount deposited under Section 35F.--Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent
How do I find court cases under Section 35FF of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 35FF, section 35FF Central Excise Act 1944, section 35FF of the Central Excise Act. People searching for it also type 35ff of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 35FF of the Central Excise Act, and has it changed?
Its own text turns on section 35F (Deposit of certain percentage of duty demanded or penalty imposed before filing appeal), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Notfn No 24/2014-CX (NT) (2014).
When did Section 35FF of the Central Excise Act come into force?
Section 35FF of the Central Excise Act, cited as Central Excise Act 1944 35FF, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.