2015 (12) TMI 485

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..... sions, the refund claim already sanctioned is not a subject matter. Therefore, the requirement of pre-deposit of 7.5% of the duty does not arise. With these observations, we hold that the appeal is maintainable before this Tribunal. - Decided in favour of assessee. - ST/88685/2014-Mum - Misc. Order No. M/1684/2014-WZB/C-I(CSTB) - Dated:- 29-9-2014 - Shri Ashok Jindal, Member (J) and P.S. Pruthi .....

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..... the provisions of newly inserted Section 35F of the Central Excise Act, 1944 read with Section 86 of Finance Act, 1994. In the said provisions, the refund claim already sanctioned is not a subject matter. Therefore, the requirement of pre-deposit of 7.5% of the duty does not arise. With these observations, we hold that the appeal is maintainable before this Tribunal. 4. Registry is directed to .....

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