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of <h1>Deposits Under Central Excise and Customs Acts to Be Refunded Post Appeal Win; Simple Request Process Outlined.</h1> The circular addresses the return of deposits made under Section 35F of the Central Excise Act, 1944, and Section 129E of the Customs Act, 1962, during the appeal process. It clarifies that such deposits, considered as non-duty, should be refunded if the appellant wins the appeal or the case is remanded. The Supreme Court's dismissal of a related appeal supports this position. Refund requests can be made with a simple letter and necessary documentation, without formal applications. The circular instructs authorities to expedite refund processes and warns against delays that could incur interest liabilities. Trade associations are urged to inform their members.
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