https://www.taxtmi.com/caselaws?id=107463 Refund was held payable where an amount deposited during the pendency of appeal was made in relation to appellate proceedings and, after the earlier denial of Modvat credit was set aside, became consequential relief. The payment was treated on the same footing as a pre-deposit under Section 35F of the Central Excise Act, 1944, not as an independent voluntary payment. On that basis, the refund claim could not be rejected as time barred, and the limitation objection was rejected. en-us Thu, 30 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107463 Refund was held payable where an amount deposited during the pendency of appeal was made in relation to appellate proceedings and, after the earlier denial of Modvat credit was set aside, became consequential relief. The payment was treated on the same footing as a pre-deposit under Section 35F of the Central Excise Act, 1944, not as an independent voluntary payment. On that basis, the refund claim could not be rejected as time barred, and the limitation objection was rejected. Case-Laws Central Excise Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107463