https://www.taxtmi.com/caselaws?id=107054 The appellate authority allowed the appeal in the case of M/s. Dinesh & Co., Ranipet, emphasizing that Section 11B of the Central Excise Act, 1944 does not apply to deposits made during investigations. The authority ruled that the time limit for refund claims under Section 11B was inapplicable due to the nature of the deposit made during the investigation, distinguishing it from duty payments. The authority directed the lower authority to refund the deposit amount, highlighting that such deposits are refundable and should not be denied post-investigation, advocating for a fair resolution without unnecessary tax battles. en-us Mon, 14 Jan 2002 00:00:00 +0530 Sat, 17 Mar 2012 12:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107054 The appellate authority allowed the appeal in the case of M/s. Dinesh & Co., Ranipet, emphasizing that Section 11B of the Central Excise Act, 1944 does not apply to deposits made during investigations. The authority ruled that the time limit for refund claims under Section 11B was inapplicable due to the nature of the deposit made during the investigation, distinguishing it from duty payments. The authority directed the lower authority to refund the deposit amount, highlighting that such deposits are refundable and should not be denied post-investigation, advocating for a fair resolution without unnecessary tax battles. Case-Laws Central Excise Mon, 14 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107054