https://www.taxtmi.com/caselaws?id=107082 An amount deposited before issue of the show cause notice during central excise proceedings was not refundable once the duty demand was adjudicated and confirmed. Because the deposit was not shown to be unconditional, it could be adjusted against the confirmed liability. The pendency of a challenge before a higher court did not create an immediate right to refund in the absence of any stay of the Tribunal's order. Refund could arise only if the confirmed duty demand was ultimately set aside. en-us Tue, 23 Jul 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107082 An amount deposited before issue of the show cause notice during central excise proceedings was not refundable once the duty demand was adjudicated and confirmed. Because the deposit was not shown to be unconditional, it could be adjusted against the confirmed liability. The pendency of a challenge before a higher court did not create an immediate right to refund in the absence of any stay of the Tribunal's order. Refund could arise only if the confirmed duty demand was ultimately set aside. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107082