Return of pre-deposits: simplified repayment procedure requires a letter, appellate order copy and TR 6 challan for refund. Pre-deposits payable back after successful appeal or remand are to be returned as amounts other than duty. Refund applications under refund provisions need not be insisted upon; a depositor's letter plus an attested copy of the appellate order and an attested copy of the TR 6 challan suffices. Pending refund claims will be treated likewise, and bank guarantees given instead of cash deposits shall be returned. Authorities must process and settle claims promptly; deviations exposing the department to interest on delayed refunds will be viewed strictly.