https://www.taxtmi.com/caselaws?id=107211 A pre-notice deposit made during central excise proceedings can be appropriated towards the duty demand once that demand has been adjudicated, confirmed and upheld. The mere fact that the deposit was made before the show cause notice does not create an immediate right to refund where the confirmed demand remains operative. Pending challenge before a higher court, without any stay of the Tribunal's order, does not alter that position. The refund claim was therefore not maintainable at that stage and rejection of refund was justified. en-us Tue, 23 Jul 2002 00:00:00 +0530 Mon, 19 Mar 2012 15:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107211 A pre-notice deposit made during central excise proceedings can be appropriated towards the duty demand once that demand has been adjudicated, confirmed and upheld. The mere fact that the deposit was made before the show cause notice does not create an immediate right to refund where the confirmed demand remains operative. Pending challenge before a higher court, without any stay of the Tribunal's order, does not alter that position. The refund claim was therefore not maintainable at that stage and rejection of refund was justified. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107211