https://www.taxtmi.com/caselaws?id=93312 A deposit made under Section 35F during the pendency of an appeal is a pre-deposit to secure the appellate remedy, not payment of duty on the merits of the levy. Because it is not a duty payment, the protest requirement under Rule 233B does not apply, and the limitation under Section 11B does not govern its refund. Once the underlying demand is set aside, the pre-deposit becomes refundable, and the Revenue's objection based on duty-payment rules fails. en-us Tue, 22 Feb 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93312 A deposit made under Section 35F during the pendency of an appeal is a pre-deposit to secure the appellate remedy, not payment of duty on the merits of the levy. Because it is not a duty payment, the protest requirement under Rule 233B does not apply, and the limitation under Section 11B does not govern its refund. Once the underlying demand is set aside, the pre-deposit becomes refundable, and the Revenue's objection based on duty-payment rules fails. Case-Laws Central Excise Tue, 22 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93312