https://www.taxtmi.com/highlights?id=69885 Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT en-us Mon, 22 May 2023 08:57:23 +0530 Mon, 22 May 2023 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69885 Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT Highlights Central Excise Mon, 22 May 2023 08:57:23 +0530 https://www.taxtmi.com/highlights?id=69885