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2010 (12) TMI 995 - HC - Central ExciseVoluntary payment made to avoid interest penalty - whether be treated as pre-deposit under Section 35-F of the Central Excise Act, 1944 and accordingly, the refund of the same not subjected to the test of unjust enrichment? - Held that:- The controversy involved in the present appeal is no longer res integra inasmuch as, this Court in the case of Commissioner of Customs (Preventive) v. Ghaziabad Ship Breakers Ltd. [2010 (10) TMI 151 - GUJARAT HIGH COURT] in the context of the provisions of Section 129E of the Customs Act, 1962 which are in pari materia with the provisions of Section 35F of the Central Excise Act, 1944, has held that any amount deposited during the pendency of an appeal would be by way of pre-deposit under Section 129E of the Customs Act and has to be treated accordingly. The controversy in issue in the present appeal, therefore, stands concluded against the revenue, by the said decision of this Court.
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