https://www.taxtmi.com/caselaws?id=44196 HC held that a deposit made under Section 35F is a pre-deposit for exercising the right of appeal, not a payment of duty, and therefore Section 11B is inapplicable. The show cause notice challenging refund was quashed as baseless. The respondents were directed to refund the Section 35F pre-deposit with interest at 15% p.a. from the date of the Appellate Tribunal's order (30 Nov 1993) until payment. The doctrine of unjust enrichment was held inapplicable to such deposits. en-us Sat, 03 Feb 1996 00:00:00 +0530 Wed, 15 Oct 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44196 HC held that a deposit made under Section 35F is a pre-deposit for exercising the right of appeal, not a payment of duty, and therefore Section 11B is inapplicable. The show cause notice challenging refund was quashed as baseless. The respondents were directed to refund the Section 35F pre-deposit with interest at 15% p.a. from the date of the Appellate Tribunal's order (30 Nov 1993) until payment. The doctrine of unjust enrichment was held inapplicable to such deposits. Case-Laws Central Excise Sat, 03 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44196