CESTAT clarifies Rule 7(5) does not apply to pre-deposit refunds under Section 35F.

The Appellate Tribunal CESTAT, New Delhi held that Rule 7(5) of the Central Excise Rules, 2002 does not apply to refunds of pre-deposits under Section 35F of the Central Excise Act, thereby staying the Commissioner (Appeals) order.

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The Appellate Tribunal CESTAT, New Delhi ruled that the provision of Rule 7(5) of the Central Excise Rules, 2002 cannot be applied while making a refund of pre-deposit under Section 35F of the Central Excise Act. The order of the Commissioner (Appeals) was stayed.

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