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<h1>CEGAT Mumbai Allows Appeal Over Duty Deposit Requirement; High Court Limits Section 11D Notice Authority</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order requiring the appellant to deposit duty paid on dye-intermediate not ... Demand - Unjust enrichment The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order requiring the appellant to deposit duty paid on dye-intermediate not required to be bonded. The Tribunal referred to a High Court judgment declaring Section 11D valid but limiting the authority to issue notices. The appeal was allowed based on this judgment.
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