https://www.taxtmi.com/caselaws?id=51130 A statutory pre-deposit made under Section 35F of the Central Excise Act is not payment of duty and therefore does not attract the refund restrictions in Section 11B or the protest requirement under Rule 233B. The amount retained its character as a pre-deposit even though it was credited in the PLA without protest, so the refund claim could not be rejected on that basis. The order directing refund of the pre-deposit was sustained and the Revenue appeal failed. en-us Tue, 01 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51130 A statutory pre-deposit made under Section 35F of the Central Excise Act is not payment of duty and therefore does not attract the refund restrictions in Section 11B or the protest requirement under Rule 233B. The amount retained its character as a pre-deposit even though it was credited in the PLA without protest, so the refund claim could not be rejected on that basis. The order directing refund of the pre-deposit was sustained and the Revenue appeal failed. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51130