https://www.taxtmi.com/caselaws?id=112298 The appellant, a company, sought a refund of Rs. 50 lakhs deposited as security for bail, arguing it was a 'pre-deposit' under the Central Excise Act. The Settlement Commission retained the amount but did not make a final order. The Tribunal granted a refund of Rs. 50 lakhs with interest, ruling it was refundable as no proceedings were pending. However, the Tribunal denied the refund of Rs. 4,46,284 deposited towards duty liability, holding it was towards duty payable and not refundable. The orders of the adjudicating authority and Commissioner (Appeals) were set aside accordingly. en-us Fri, 28 May 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112298 The appellant, a company, sought a refund of Rs. 50 lakhs deposited as security for bail, arguing it was a 'pre-deposit' under the Central Excise Act. The Settlement Commission retained the amount but did not make a final order. The Tribunal granted a refund of Rs. 50 lakhs with interest, ruling it was refundable as no proceedings were pending. However, the Tribunal denied the refund of Rs. 4,46,284 deposited towards duty liability, holding it was towards duty payable and not refundable. The orders of the adjudicating authority and Commissioner (Appeals) were set aside accordingly. Case-Laws Central Excise Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112298