https://www.taxtmi.com/caselaws?id=104825 A voluntary duty payment made before any demand crystallised was not treated as a pre-deposit or payment pending appeal. Because the amount was not paid pursuant to any legal requirement or statutory deposit scheme, a later refund claim remained subject to the limitation period under section 11B(1) of the Central Excise Act, 1944. The Tribunal distinguished precedent involving payments made after liability had been confirmed, where the payment had the character of a deposit pending appeal. On these facts, the refund claim was held time-barred and rejection of refund was sustained. en-us Mon, 15 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104825 A voluntary duty payment made before any demand crystallised was not treated as a pre-deposit or payment pending appeal. Because the amount was not paid pursuant to any legal requirement or statutory deposit scheme, a later refund claim remained subject to the limitation period under section 11B(1) of the Central Excise Act, 1944. The Tribunal distinguished precedent involving payments made after liability had been confirmed, where the payment had the character of a deposit pending appeal. On these facts, the refund claim was held time-barred and rejection of refund was sustained. Case-Laws Central Excise Mon, 15 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104825