https://www.taxtmi.com/caselaws?id=794836 Refund of pre-deposit is addressed as a statutory consequence of success in appeal, and the amount cannot be denied merely because it was paid through DRC-03 rather than another challan mode. The note states that the appellate deposit under Section 35F remains refundable under the governing Board circular, and interest follows under Section 35FF from the date of deposit until refund. It further identifies rejection of such refund as inconsistent with binding circulars and judicial discipline. The text also treats compensatory litigation cost as warranted where departmental action causes avoidable harassment despite the settled position on refund of pre-deposit. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794836 Refund of pre-deposit is addressed as a statutory consequence of success in appeal, and the amount cannot be denied merely because it was paid through DRC-03 rather than another challan mode. The note states that the appellate deposit under Section 35F remains refundable under the governing Board circular, and interest follows under Section 35FF from the date of deposit until refund. It further identifies rejection of such refund as inconsistent with binding circulars and judicial discipline. The text also treats compensatory litigation cost as warranted where departmental action causes avoidable harassment despite the settled position on refund of pre-deposit. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794836