https://www.taxtmi.com/caselaws?id=115017 Amounts paid during investigation toward alleged duty on suspected suppression of production are refundable where the underlying allegation of clandestine removal is not sustained in appeal and no duty demand survives. The payment cannot be retained as duty once it is found that no duty was ultimately payable. On that basis, refund was held admissible to the assessee. en-us Fri, 28 Jan 2005 00:00:00 +0530 Wed, 23 May 2012 10:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115017 Amounts paid during investigation toward alleged duty on suspected suppression of production are refundable where the underlying allegation of clandestine removal is not sustained in appeal and no duty demand survives. The payment cannot be retained as duty once it is found that no duty was ultimately payable. On that basis, refund was held admissible to the assessee. Case-Laws Central Excise Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115017