Return of deposits made in terms of Section 35 For the of the Central Excise Act, 1944 and Section 129 E of the Customs Act, 1962- reg.

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..... ub: Return of deposits made in terms of Section 35 For the of the Central Excise Act, 1944 and Section 129 E of the Customs Act, 1962- reg. The practice in the department relating to refund of Pre-deposit made during pendency of appeal, had all along been to consider such deposits as other than duty, such deposits should be returned in the event the appellant succeeds in appeal or the matter i .....

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..... he appeal. Even though the Apex Court did not spell out the reasons for dismissal, it can well be construed in the light of its earlier judgement in the case of Suvidhe Ltd. and Mahavir Aluminum that the law relating to refund of pre-deposit has become final. 3. In order to attain uniformity and to regulate such refunds it is clarified that refund applications under section 11B(1) of the Centra .....

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..... f the deposits and will be processed as such. Similarly, bank guarantees executed in lieu of cash deposits shall also be returned. 4. All are hereby directed to comply these directions and settle all the claims without any further delay. Any deviation and resultant liability to interest on delayed refunds shall be viewed strictly. (M. C. THAKUR) COMMISSIONER OF CUSTOMS(IMPORT) NEW .....

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