https://www.taxtmi.com/caselaws?id=52071 A pre-deposit made under Section 35F of the Central Excise Act, 1944 to secure hearing of an appeal may be adjusted or credited back after the assessee succeeds on merits, without insisting on a formal refund application under Section 11B. The governing principle is that once the appellate order is favourable, the pre-deposited amount is not required to be reclaimed through the statutory refund route. Accordingly, credit in the PLA was lawful, and the order denying refund was unsustainable. en-us Wed, 18 Jun 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52071 A pre-deposit made under Section 35F of the Central Excise Act, 1944 to secure hearing of an appeal may be adjusted or credited back after the assessee succeeds on merits, without insisting on a formal refund application under Section 11B. The governing principle is that once the appellate order is favourable, the pre-deposited amount is not required to be reclaimed through the statutory refund route. Accordingly, credit in the PLA was lawful, and the order denying refund was unsustainable. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52071