https://www.taxtmi.com/caselaws?id=84284 The Tribunal allowed the appeal, rejecting the department's attempt to recover the refund based on time limitations under Section 11B. Emphasizing that refunds should align with appellate decisions, the Tribunal held that the time limit does not apply when the original order is set aside. The Tribunal highlighted that duty payment is essential for pursuing appeals and that payments made under such circumstances are deposits to be refunded. The department's argument was dismissed, and the appeal was granted, with the stay application also being disposed of accordingly. en-us Fri, 05 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84284 The Tribunal allowed the appeal, rejecting the department's attempt to recover the refund based on time limitations under Section 11B. Emphasizing that refunds should align with appellate decisions, the Tribunal held that the time limit does not apply when the original order is set aside. The Tribunal highlighted that duty payment is essential for pursuing appeals and that payments made under such circumstances are deposits to be refunded. The department's argument was dismissed, and the appeal was granted, with the stay application also being disposed of accordingly. Case-Laws Central Excise Fri, 05 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84284