Return of deposits made in terms of Section 35 For the of the Central Excise Act, 1944 and Section 129 E of the Customs Act, 1962- reg.

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.... Notice: 7/2002 Sub: Return of deposits made in terms of Section 35 For the of the Central Excise Act, 1944 and Section 129 E of the Customs Act, 1962- reg. The practice in the department relating to refund of Pre-deposit made during pendency of appeal, had all along been to consider such deposits as other than duty, such deposits should be returned in the event the appellant succeeds in app....

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....11.2001 dismissed the appeal. Even though the Apex Court did not spell out the reasons for dismissal, it can well be construed in the light of its earlier judgement in the case of Suvidhe Ltd. and Mahavir Aluminum that the law relating to refund of pre-deposit has become final. 3. In order to attain uniformity and to regulate such refunds it is clarified that refund applications under section 1....