Refund of GST Pre-Deposit from Electronic Credit Ledger to Be Reviewed u/s 35F of Central Excise Act.

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Full Text of the Document

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....Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT....