https://www.taxtmi.com/caselaws?id=191391 The court granted the Writ of Mandamus directing the third respondent to pay the balance due and interest to the petitioner in relation to a refund claim before the CESTAT Chennai. The court also issued a Writ of Prohibition against the Show Cause Notice and ruled in favor of the petitioner's claim for refund of the pre-deposit amount, rejecting the application of Section 11B over Section 35F for the refund. The court emphasized the distinction between pre-deposit for appeal rights and duty payment, supporting the refund under Section 35F based on relevant circulars and judicial decisions. en-us Wed, 01 Dec 2010 00:00:00 +0530 Mon, 01 May 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191391 The court granted the Writ of Mandamus directing the third respondent to pay the balance due and interest to the petitioner in relation to a refund claim before the CESTAT Chennai. The court also issued a Writ of Prohibition against the Show Cause Notice and ruled in favor of the petitioner's claim for refund of the pre-deposit amount, rejecting the application of Section 11B over Section 35F for the refund. The court emphasized the distinction between pre-deposit for appeal rights and duty payment, supporting the refund under Section 35F based on relevant circulars and judicial decisions. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191391