No Recovery from sanctioned refund when Assessee already paid pre-deposit of 7.5% or 10%

Bayer Vapi Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the sanctioning authority appropriated the demand of Rs.4,50,572/-from the sanctioned rebate claim, the said appropriated amount is towards penalty and interest in a demand case whereas, the appellant had deposited the entire duty amount. When the appropriation was done against the demand order, the appeal was pending before the Tribunal. For filing appeal there is a requirement of mandatory pre-deposit of 7.5% or 10% as the case may be in terms of Section 35F of Central Excise Act, 1944. From the above section 35F, th...