https://www.taxtmi.com/caselaws?id=34875 The Appellate Tribunal CESTAT, Bangalore allowed the appeal in favor of the appellants concerning a refund claim of a pre-deposit made under Section 35F of the Central Excise Act. The Tribunal held that the general law of limitation, specifically Section 11B, was not applicable to the refund claim due to the nature of the pre-deposit. Emphasizing the obligation of public bodies to return erroneously recovered money without being bound by a law of limitation, the Tribunal ordered the department to process the refund claim without delay, ruling in favor of the appellants. en-us Tue, 18 Nov 2008 00:00:00 +0530 Mon, 16 May 2011 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34875 The Appellate Tribunal CESTAT, Bangalore allowed the appeal in favor of the appellants concerning a refund claim of a pre-deposit made under Section 35F of the Central Excise Act. The Tribunal held that the general law of limitation, specifically Section 11B, was not applicable to the refund claim due to the nature of the pre-deposit. Emphasizing the obligation of public bodies to return erroneously recovered money without being bound by a law of limitation, the Tribunal ordered the department to process the refund claim without delay, ruling in favor of the appellants. Case-Laws Central Excise Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34875