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2018 (10) TMI 654 - AT - Service TaxPre-deposit - Section 35F(i) of the Central Excise Act - Held that:- As per the requirement of Section 35F the appellant is required to pay only 10% of the disputed demand for filing the appeal before the Tribunal and in the present case the appellant paid 7.5% before filing the appeal before the Commissioner (Appeal) and 10% of the impugned demand before filing the appeal before the CESTAT, thereby making total of pre-deposit of 17.5% instead of 10%, as is required under Section 35F. The original authority after considering the submissions of the appellant has rightly allowed the refund of excess 7.5% of the predeposit - this position was also clarified by the board vide circular dated 10.03.2017 wherein the board has observed that refund of pre-deposit need not be subjected to the process of refund of duty under Section 11B of the Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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