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Issues: (i) whether the amount deposited during investigation was refundable without being barred by limitation under section 11B; (ii) whether interest was payable on the refundable amount under section 11BB.
Issue (i): whether the amount deposited during investigation was refundable without being barred by limitation under section 11B.
Analysis: The amount was deposited during investigation and was later sought to be appropriated against the alleged duty liability. Applying the principle that duty paid in contested proceedings is deemed to be paid under protest, the limitation under section 11B did not govern the refund claim. The refund claim therefore could not be rejected as time-barred.
Conclusion: The issue is decided in favour of the assessee; the refund was not barred by limitation.
Issue (ii): whether interest was payable on the refundable amount under section 11BB.
Analysis: Once the refund became due, interest followed from the expiry of three months after the refund application until actual payment, as recognised in the authorities relied upon for grant of statutory interest on delayed refund.
Conclusion: The issue is decided in favour of the assessee; interest under section 11BB was payable for the relevant period.
Final Conclusion: The refund claim was held admissible and the assessee was also held entitled to statutory interest on delayed refund.
Ratio Decidendi: Amounts deposited during investigation in contested excise proceedings are treated as paid under protest for the purpose of section 11B, so the statutory limitation for refund does not apply, and interest under section 11BB becomes payable on delayed refund.
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