https://www.taxtmi.com/caselaws?id=46272 The court quashed the order rejecting a refund claim of Rs. 2,71,835.05 due to a pending appeal before the Tribunal. The court held that post the Tribunal's order nullifying the earlier demand confirmation, the reason for rejecting the refund claim was no longer valid. Deposits made under Section 35F were considered security and refundable upon appeal resolution. As the deposited amounts were security and not collected funds, the provisions of Section 11B did not apply. The petitioner was entitled to the refund, and the petition was disposed of without costs. en-us Fri, 25 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 18:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46272 The court quashed the order rejecting a refund claim of Rs. 2,71,835.05 due to a pending appeal before the Tribunal. The court held that post the Tribunal's order nullifying the earlier demand confirmation, the reason for rejecting the refund claim was no longer valid. Deposits made under Section 35F were considered security and refundable upon appeal resolution. As the deposited amounts were security and not collected funds, the provisions of Section 11B did not apply. The petitioner was entitled to the refund, and the petition was disposed of without costs. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46272