https://www.taxtmi.com/caselaws?id=94020 Where an appeal is allowed with consequential relief and the impugned demand is vacated in full, the Department cannot retain the pre-deposit or continue to hold the bank guarantee furnished under the stay order. A claim that the amount should be appropriated towards an alleged penalty fails where no part of the original order survives after appellate relief. If refund is not made within a reasonable time after the appellate order, interest is justified on the delayed return of the deposit. The deposit was ordered to be refunded with interest after three months from the appellate order, and the bank guarantee was directed to be returned forthwith. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94020 Where an appeal is allowed with consequential relief and the impugned demand is vacated in full, the Department cannot retain the pre-deposit or continue to hold the bank guarantee furnished under the stay order. A claim that the amount should be appropriated towards an alleged penalty fails where no part of the original order survives after appellate relief. If refund is not made within a reasonable time after the appellate order, interest is justified on the delayed return of the deposit. The deposit was ordered to be refunded with interest after three months from the appellate order, and the bank guarantee was directed to be returned forthwith. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94020