https://www.taxtmi.com/caselaws?id=47531 A pre-deposit made under Section 35F of the Central Excise Act is not payment of duty but a deposit to secure the right of appeal. When the appellate order allows the appeal and sets aside the original adjudication, the deposit becomes refundable even if the matter is remanded for de novo consideration. The refund claim is not controlled by Section 11B in that situation, so the departmental objection based on that provision fails. The remaining issue was the rate and payment of interest, which had to be worked out under the applicable circular, and interest on the pre-deposit was held payable. en-us Thu, 10 Feb 2005 00:00:00 +0530 Tue, 04 Jun 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47531 A pre-deposit made under Section 35F of the Central Excise Act is not payment of duty but a deposit to secure the right of appeal. When the appellate order allows the appeal and sets aside the original adjudication, the deposit becomes refundable even if the matter is remanded for de novo consideration. The refund claim is not controlled by Section 11B in that situation, so the departmental objection based on that provision fails. The remaining issue was the rate and payment of interest, which had to be worked out under the applicable circular, and interest on the pre-deposit was held payable. Case-Laws Central Excise Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47531