https://www.taxtmi.com/caselaws?id=104268 A pre-deposit made in compliance with a Tribunal order under Section 35F of the Central Excise Act, 1944 is refundable and is not treated as a duty payment attracting the bar of unjust enrichment under Section 11B. The Tribunal held that the refund claim could not be rejected on the ground that the incidence had been passed on, because the amount deposited during the pendency of the dispute stands on a different footing from a refund of duty. The lower authorities' refusal to grant refund was therefore set aside and consequential relief followed. en-us Fri, 02 Aug 2002 00:00:00 +0530 Tue, 28 Feb 2012 14:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104268 A pre-deposit made in compliance with a Tribunal order under Section 35F of the Central Excise Act, 1944 is refundable and is not treated as a duty payment attracting the bar of unjust enrichment under Section 11B. The Tribunal held that the refund claim could not be rejected on the ground that the incidence had been passed on, because the amount deposited during the pendency of the dispute stands on a different footing from a refund of duty. The lower authorities' refusal to grant refund was therefore set aside and consequential relief followed. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104268