Department's Rejection of Refund Claim u/s 11B Overturned; Mandatory Pre-Deposit Refundable Despite Limitation.

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....Pre-deposit by making reversal of CENVAT credit with interest -The mandatory pre-deposit made by the appellant in terms of Section 35F of the Central Excise Act was required to be refunded by the Department to the appellant and the said amount was not refunded. - The impugned order rejecting the refund claim under Section 11B on limitation is not sustainable in law....