https://www.taxtmi.com/caselaws?id=184108 After the appeal was allowed with consequential relief, an amount deposited pursuant to the stay order under Section 35F of the Central Excise Act, 1944 had to be returned by the Department without demur. Where the deposit was made through PLA entries, the assessee was entitled to take credit of that amount in the PLA, and the authority was bound to facilitate the credit. A show cause notice proposing rejection of the refund claim was not to be pursued, as the assessee's entitlement to credit and return of the deposit had already crystallised. en-us Wed, 04 Apr 2001 00:00:00 +0530 Wed, 29 Jun 2016 16:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184108 After the appeal was allowed with consequential relief, an amount deposited pursuant to the stay order under Section 35F of the Central Excise Act, 1944 had to be returned by the Department without demur. Where the deposit was made through PLA entries, the assessee was entitled to take credit of that amount in the PLA, and the authority was bound to facilitate the credit. A show cause notice proposing rejection of the refund claim was not to be pursued, as the assessee's entitlement to credit and return of the deposit had already crystallised. Case-Laws Central Excise Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184108