https://www.taxtmi.com/caselaws?id=93833 A pre-deposit made under Section 35F of the Central Excise Act had to be returned to the assessee once the adjudication order was set aside, and the amount could not be diverted to RG-23A Part II credit because it was not a duty-payment document. The retained sum was also required to be refunded within three months of the Tribunal's final order; failure to do so made the continued retention unlawful for the delay period and attracted interest at 12% per annum until payment. en-us Wed, 30 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93833 A pre-deposit made under Section 35F of the Central Excise Act had to be returned to the assessee once the adjudication order was set aside, and the amount could not be diverted to RG-23A Part II credit because it was not a duty-payment document. The retained sum was also required to be refunded within three months of the Tribunal's final order; failure to do so made the continued retention unlawful for the delay period and attracted interest at 12% per annum until payment. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93833