https://www.taxtmi.com/caselaws?id=112444 An amount debited through PLA under protest to pursue an appeal was treated as a pre-deposit made under Section 35F of the Central Excise Act, 1944, not as final duty payment. Because the payment was made pending appeal and for appellate prosecution, it remained returnable according to the appeal outcome. The refund claim was therefore not barred by Section 11B, which governs refund of duty, and the Revenue's challenge failed. en-us Fri, 13 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 11:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112444 An amount debited through PLA under protest to pursue an appeal was treated as a pre-deposit made under Section 35F of the Central Excise Act, 1944, not as final duty payment. Because the payment was made pending appeal and for appellate prosecution, it remained returnable according to the appeal outcome. The refund claim was therefore not barred by Section 11B, which governs refund of duty, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112444