https://www.taxtmi.com/caselaws?id=51565 Amounts deposited as a pre-deposit for pursuing an excise appeal are recoverable by re-credit once the appeal succeeds. The amount is treated as restitution of a pre-deposit under Section 35F of the Central Excise Act, 1944, not as an ordinary duty refund claim. Prior permission from the Assistant Commissioner is therefore not required before re-crediting the sum, and the refund procedure under Section 11B does not apply to such pre-deposits. The demand for prior administrative approval and a formal refund claim was rejected. en-us Fri, 19 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51565 Amounts deposited as a pre-deposit for pursuing an excise appeal are recoverable by re-credit once the appeal succeeds. The amount is treated as restitution of a pre-deposit under Section 35F of the Central Excise Act, 1944, not as an ordinary duty refund claim. Prior permission from the Assistant Commissioner is therefore not required before re-crediting the sum, and the refund procedure under Section 11B does not apply to such pre-deposits. The demand for prior administrative approval and a formal refund claim was rejected. Case-Laws Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51565