https://www.taxtmi.com/caselaws?id=800305 A mandatory appellate pre-deposit under Section 35F is not excise duty, so a duplicate deposit need not be claimed through the Section 11B refund procedure, which governs refunds of duty and related interest. Where duplicate credit is admitted and no bona fide basis exists for withholding it, the amount is refundable with interest at 12% per annum from the second receipt until payment, together with litigation costs. en-us Mon, 28 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800305 A mandatory appellate pre-deposit under Section 35F is not excise duty, so a duplicate deposit need not be claimed through the Section 11B refund procedure, which governs refunds of duty and related interest. Where duplicate credit is admitted and no bona fide basis exists for withholding it, the amount is refundable with interest at 12% per annum from the second receipt until payment, together with litigation costs. Case-Laws Central Excise Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800305