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    <title>Refund of Pre-Deposit u/s 35 F Wrongly Denied; Can&#039;t Offset Against Partial Duty Demand Per 2014 Circular.</title>
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    <description>Refund of mandatory pre-deposit in terms of Section 35 F of Central Excise Act 1944 - Adjustment with with confirmed demand of duty - The bare perusal makes it clear that even the Circular No.984/08/2014 does not speak about setting off the amount of pre-deposit as made under section 35 F against any partial confirmation of demand - the refund claim irrespective of a confirmation of duty liability has wrongly been rejected. - AT</description>
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