https://www.taxtmi.com/caselaws?id=127987 A pre-deposit made under Section 35F was refundable after the assessee succeeded in the earlier appeal with consequential relief. Although the assessee took credit of the refundable amount in the PLA before the cash refund was formally regularised, the Department had not acted on the refund request even after a subsequent letter, and the governing instruction contemplated refund on a simple application. On these facts, the procedural lapse in taking credit was held insufficient to treat the clearances as duty-free or to sustain a demand of duty and interest under Rule 8. The demand was set aside and the original authority's order restored. en-us Tue, 28 Jul 2009 00:00:00 +0530 Mon, 25 Mar 2013 15:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127987 A pre-deposit made under Section 35F was refundable after the assessee succeeded in the earlier appeal with consequential relief. Although the assessee took credit of the refundable amount in the PLA before the cash refund was formally regularised, the Department had not acted on the refund request even after a subsequent letter, and the governing instruction contemplated refund on a simple application. On these facts, the procedural lapse in taking credit was held insufficient to treat the clearances as duty-free or to sustain a demand of duty and interest under Rule 8. The demand was set aside and the original authority's order restored. Case-Laws Central Excise Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127987