Appeal deemed maintainable under tax laws despite initial refund grant, further proceedings scheduled.

The Tribunal found the appeal maintainable under Section 35F of the Central Excise Act, 1944 and Section 86 of the Finance Act, 1994, as the pre-deposit requirement did not apply. The refund claim, initially granted, was subsequently overturned, leading to the appeal being listed for further proceedings.

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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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