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2016 (7) TMI 1298 - HC - CustomsGrant of refund with interest - whether the amount deposited as pre-deposit entitled to refund even without formal application or not? - Held that: - Circular No.275/37/2KCX. 8A dated 2/1/2002, clearly indicates that the amount received u/s 35F has to be given as refund even without a formal application. The provisions u/s 129E is in pari materia with the provision under Section 35F - This is a case in which amount had been deposited under protest during the pendency of the appeal and the petitioner is entitled to refund - petition allowed - decided in favor of petitioner.
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