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        Case ID :
        Service Tax

        CESTAT ruled in favor of appellant regarding refund of...

        Tribunal Orders Refund of Section 35F Pre-Deposit with 12% Interest After Successful Appeal Against Service Tax

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT ruled in favor of appellant regarding refund of Rs.16,14,167/- deposited as pre-deposit under Section 35F. The amount was determined to be a mandatory pre-deposit for appeal consideration rather than service tax liability, making Section 11B's limitation period inapplicable. The tribunal rejected the department's contention regarding time limitation and non-submission of reconciliation statements. The appellant was granted refund with 12% per annum interest from deposit date. The ruling clarified that statutory appeals under Section 35F are maintainable subject to compliance with statutory conditions, and pre-deposits are refundable upon successful appeal. Original order rejected, appeal allowed with costs.
                                Note: It is a system-generated summary and is for quick reference only.
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