https://www.taxtmi.com/caselaws?id=84899 A pre-deposit made solely to satisfy the statutory condition for hearing an appeal on merits was treated as a compulsory payment, not a voluntary duty payment. Because the appeal itself operated as a protest against the demand, the assessee was not required to file a separate protest letter before making the deposit. On that basis, the refund of the amount deposited under Section 35F was held not to be subject to the limitation period under Section 11B, and the refundable amount was available to the assessee after success in appeal. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84899 A pre-deposit made solely to satisfy the statutory condition for hearing an appeal on merits was treated as a compulsory payment, not a voluntary duty payment. Because the appeal itself operated as a protest against the demand, the assessee was not required to file a separate protest letter before making the deposit. On that basis, the refund of the amount deposited under Section 35F was held not to be subject to the limitation period under Section 11B, and the refundable amount was available to the assessee after success in appeal. Case-Laws Central Excise Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84899