Central Excise - Refund of amount pre-deposited as demand - Any amount...

Central Excise

Refund of amount pre-deposited as demand - Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal was merely a deposit under section 35F and not duties of excise under section 11B. Revenue was obliged to refund the same u/s 35F along with applicable interest u/s 35FF - AT

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