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of <h1>Appeal deemed maintainable under tax laws despite initial refund grant, further proceedings scheduled.</h1> <h3>SHARDA CROPCHEM LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI</h3> SHARDA CROPCHEM LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI - 2015 (38) S.T.R. 640 (Tri. - Mumbai) The judgment concerns the maintainability of an appeal under Section 35F of the Central Excise Act, 1944 and Section 86 of the Finance Act, 1994. The refund claim initially sanctioned was later set aside. The Tribunal found that the appeal is maintainable as the requirement of pre-deposit does not arise in this case. The appeal is directed to be listed in due course.
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