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2022 (9) TMI 7 - AT - Service TaxRefund of mandatory pre-deposit in terms of Section 35 F of Central Excise Act 1944 - Adjustment with with confirmed demand of duty - period of three months from the date of the order of the final authority/ CESTAT - time limitation - Circular No.984/08/2014-CX dated 16.09.2014 - HELD THAT:- The perusal of these Departmental clarifications and directions, are sufficient to hold that it was a mandate upon the Department to sanction the refund of amount as was deposited under Section 35F of Central Excise Act. The adjudicating authorities are held to have committed an error while adjusting the said amount to a confirmed duty demand. The Board circular No.984/08/2014 dated 16.09.2014 though has been relied upon, present being a case of partial confirmation of demand. The bare perusal makes it clear that even the Circular No.984/08/2014 does not speak about setting off the amount of pre-deposit as made under section 35 F against any partial confirmation of demand - the refund claim irrespective of a confirmation of duty liability has wrongly been rejected. Appellant is entitled for the refund of the amount of pre-deposit thereof alongwith the interest at the applicable rate from the date of deposit till the date of realisation - Appeal allowed.
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