https://www.taxtmi.com/highlights?id=49252 Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot be termed as deposit. - the same can never partake characteristic of pre-deposit as mentioned in Section 35F - cannot be treated as under protest - HC en-us Fri, 13 Sep 2019 05:58:14 +0530 Fri, 13 Sep 2019 05:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49252 Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot be termed as deposit. - the same can never partake characteristic of pre-deposit as mentioned in Section 35F - cannot be treated as under protest - HC Highlights Central Excise Fri, 13 Sep 2019 05:58:14 +0530 https://www.taxtmi.com/highlights?id=49252