2015 (12) TMI 485 - AT - Service Tax

Denial of refund claim - maintainability under Section 35F - Mandatory pre deposit - Held that - We have gone through 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. - Decided in favour of assessee.

Summary

The judgment concerns the maintainability of an appeal under Section 35F of the Central Excise Act, 1944 and Section 86 of the Finance Act, 1994. The refund claim initially sanctioned was later set aside. The Tribunal found that the appeal is maintainable as the requirement of pre-deposit does not arise in this case. The appeal is directed to be listed in due course.