https://www.taxtmi.com/caselaws?id=108982 Money deposited as a pre-deposit under an interim stay order retains that character until lawfully adjusted, and if the underlying demand is set aside it remains refundable to the assessee. Amounts paid during provisional assessment are adjusted on final assessment under Rule 9B(5), and refunds arising from that process are not governed by Sections 11A and 11B of the Central Excise Act, 1944 or by unjust enrichment in the same manner as ordinary refund claims. Where refund is due, interest is also payable on the refundable amounts at the notified rate under Section 11BB. en-us Wed, 07 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108982 Money deposited as a pre-deposit under an interim stay order retains that character until lawfully adjusted, and if the underlying demand is set aside it remains refundable to the assessee. Amounts paid during provisional assessment are adjusted on final assessment under Rule 9B(5), and refunds arising from that process are not governed by Sections 11A and 11B of the Central Excise Act, 1944 or by unjust enrichment in the same manner as ordinary refund claims. Where refund is due, interest is also payable on the refundable amounts at the notified rate under Section 11BB. Case-Laws Central Excise Wed, 07 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108982