https://www.taxtmi.com/caselaws?id=107187 The appeal was allowed, directing the Deputy Commissioner to refund the duty deposit without delay. The court held that Section 11B time-bar does not apply to deposits made during investigation, criticizing the Deputy Commissioner's decision for not considering legal precedents and emphasizing fair adjudication over aggressive tax collection. The judgment underscored the need to avoid unnecessary tax disputes and prioritize prompt resolution in tax matters. en-us Tue, 14 Jan 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107187 The appeal was allowed, directing the Deputy Commissioner to refund the duty deposit without delay. The court held that Section 11B time-bar does not apply to deposits made during investigation, criticizing the Deputy Commissioner's decision for not considering legal precedents and emphasizing fair adjudication over aggressive tax collection. The judgment underscored the need to avoid unnecessary tax disputes and prioritize prompt resolution in tax matters. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107187