Excise duty payment is not a deposit or pre-deposit u/s 35F; cannot be classified as paid under protest.

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....Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot be termed as deposit. - the same can never partake characteristic of pre-deposit as mentioned in Section 35F - cannot be treated as under protest - HC....