https://www.taxtmi.com/caselaws?id=50002 A pre-deposit made under Section 35F is a deposit pending appeal, so once the appellate order was set aside and the matter was remanded for de novo adjudication, the Revenue had no basis to retain the amount. Refund followed from the setting aside of the order, and no separate refund claim was required where entitlement was already settled by law. Because the refund was claimed but withheld, interest was payable on the wrongfully retained sum from the date of the refund claim. en-us Wed, 19 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 10:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50002 A pre-deposit made under Section 35F is a deposit pending appeal, so once the appellate order was set aside and the matter was remanded for de novo adjudication, the Revenue had no basis to retain the amount. Refund followed from the setting aside of the order, and no separate refund claim was required where entitlement was already settled by law. Because the refund was claimed but withheld, interest was payable on the wrongfully retained sum from the date of the refund claim. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50002