Return of deposits made in terms of Section 35F of the Central Excise 1944 and Section 129E of the Customs Act, 1962.

Return of pre-deposits: refunds must be made within three months and accrued interest paid as directed.

Pre-deposits ordered to be returned following favourable appellate or final authority decisions must be refunded within three months of the final order unless a superior court stay exists. Departmental procedures for refund and payment of interest on delayed refunds are reiterated. Delays beyond this period will prompt disciplinary action and potential recovery of interest liability from defaulting officers. Commissioners must monitor implementation, ensure payment of awarded interest, withdraw similar pending appellate litigation, and report compliance.