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2023 (5) TMI 857 - CESTAT MUMBAIRefund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Section 35F of Central Excise Act, 1944 - HELD THAT:- It is quite evident that the appellant has now deposited the amount of pre-deposit as required under Section 35F. Appellant has fulfilled the requirement of predeposit in the manner as Commissioner (Appeals) would have accepted it. In para 3 of his order, Commissioner (Appeals) has noted that earlier the appellant had paid the pre-deposit vide DRC-03 ARN AD2712210187079 dated 10.12.2021. Even though the Commissioner (Appeals) could have taken this amount deposited by the appellant by way of above referred debit entry as a payment made under Section 35F, he chose to reject the appeal on a technical ground. Appellant should approach the concerned authorities with proper application as prescribed seeking refund of this amount and the said application needs to be dealt with in accordance with law - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. This matter is remanded back to the Commissioner (Appeals) for passing decision on merits - Appeal allowed by way of remand.
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