https://www.taxtmi.com/caselaws?id=100375 An amount deposited during the pendency of an excise appeal under Section 35F was treated as a pre-deposit made only to pursue the appeal on merits, not as duty payment. On that basis, the refund of the deposit followed as consequential relief after the assessee succeeded in the appeal. The refund provisions applicable to duty, including the limitation under Section 11B, and the protest requirement under Rule 233B of the Central Excise Rules, 1944, did not apply to such a deposit. The refund claim was therefore not time-barred and was required to be allowed in favour of the assessee. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100375 An amount deposited during the pendency of an excise appeal under Section 35F was treated as a pre-deposit made only to pursue the appeal on merits, not as duty payment. On that basis, the refund of the deposit followed as consequential relief after the assessee succeeded in the appeal. The refund provisions applicable to duty, including the limitation under Section 11B, and the protest requirement under Rule 233B of the Central Excise Rules, 1944, did not apply to such a deposit. The refund claim was therefore not time-barred and was required to be allowed in favour of the assessee. Case-Laws Central Excise Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100375