Pre-deposit under protest for appeal was refundable as appellate deposit, not duty payment, and Section 11B did not bar refund.

An amount debited through PLA under protest to pursue an appeal was treated as a pre-deposit made under Section 35F of the Central Excise Act, 1944, not as final duty payment. Because the payment was made pending appeal and for appellate prosecution, it remained returnable according to the appeal outcome. The refund claim was therefore not barred by Section 11B, which governs refund of duty, and the Revenue's challenge failed.

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Issues: Whether the amount debited under protest during the pendency of the appeal was a deposit under Section 35F of the Central Excise Act, 1944 and therefore refundable without attracting the bar of Section 11B of the Central Excise Act, 1944.

Analysis: The amount was debited through PLA specifically under protest to enable filing and prosecution of the appeal. On that basis, the payment was treated as a pre-deposit made pending appeal and not as duty paid towards final discharge of liability. A pre-deposit retained for appellate purposes is returnable in accordance with the appellate outcome, and the refund claim was therefore not hit by the provisions governing refund of duty.

Conclusion: The amount was held to be a deposit made pending appeal under Section 35F and not a duty payment; accordingly, the refund was not barred by Section 11B and the Revenue's challenge failed.

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