https://www.taxtmi.com/caselaws?id=461557 Delhi HC directed respondents to refund pre-deposit amount of INR 34,72,909 within four weeks after their failure to process refund following CESTAT's termination order. Despite petitioner's refund claim in September 2019 and CESTAT order dated 30 September 2019, respondents issued deficiency memo only in July 2024. Court held that Section 35F pre-deposits are not duty payments but deposits for appeal rights, mandatorily refundable when appeals succeed with consequential relief. en-us Mon, 12 Aug 2024 00:00:00 +0530 Sat, 12 Apr 2025 14:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461557 Delhi HC directed respondents to refund pre-deposit amount of INR 34,72,909 within four weeks after their failure to process refund following CESTAT's termination order. Despite petitioner's refund claim in September 2019 and CESTAT order dated 30 September 2019, respondents issued deficiency memo only in July 2024. Court held that Section 35F pre-deposits are not duty payments but deposits for appeal rights, mandatorily refundable when appeals succeed with consequential relief. Case-Laws Customs Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461557