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2020 (1) TMI 364 - AT - Central ExciseRefund of deposit made - refund rejected on the ground that the deposit made is payment of duty and not deposit under Section 35F, therefore, the refund should have been filed under Section 11B - HELD THAT:- The full amount of duty and additional amount of 50,00/- deposited by the appellant was considered as sufficient for the purpose of pre-deposit required under Section 35F of Central Excise Act, 1944 and the balance amount was waived. With this clear findings in the stay order there is no doubt that the amount of duty and additional amount of ₹ 50,000/- paid by the appellant is under Section 35F. Board has clarified in Board Circular F.No. 275/37/2J-Cx. 8A dated 02.01.2002 that Any amount which is paid under Section 35F no formal refund application under Section 11B is required, merely a letter claiming the refund is sufficient which the appellant has admittedly submitted within the time after the Tribunal’s order dropping the demand. Thus, whatever amount has been deposited by the appellant since has been considered by the Tribunal as a deposit under Section 35F for granting the stay, the same needs to be refunded without following the procedure of Section 11B - refund allowed - appeal allowed - decided in favor of appellant.
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