https://www.taxtmi.com/caselaws?id=444658 The Tribunal set aside the order rejecting the refund claim, allowing the appeal and directing the Department to refund the balance amount to the Appellant along with interest. It clarified that the deposited amount did not qualify as a pre-deposit under section 35F of the Central Excise Act, 1944, and that the refund claim was within the statutory time limit under section 11B, warranting the refund to be processed. en-us Mon, 18 Sep 2023 00:00:00 +0530 Fri, 20 Oct 2023 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444658 The Tribunal set aside the order rejecting the refund claim, allowing the appeal and directing the Department to refund the balance amount to the Appellant along with interest. It clarified that the deposited amount did not qualify as a pre-deposit under section 35F of the Central Excise Act, 1944, and that the refund claim was within the statutory time limit under section 11B, warranting the refund to be processed. Case-Laws Service Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444658