https://www.taxtmi.com/caselaws?id=116399 Use of the letters "IC" on metal containers, where the mark serves only as a maker's or identifying mark and does not indicate a trade connection, does not amount to use of a brand name or trade name for denying small scale exemption under Notification No. 1/93-C.E.; the exemption remains available on that basis. A deposit made during adjudication in the nature of a pre-deposit is refundable when the assessee succeeds, and such refund is not barred by limitation or by unjust enrichment. Refund should not be withheld merely because an appeal is pending against the favourable order unless a stay has been obtained. en-us Tue, 12 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116399 Use of the letters "IC" on metal containers, where the mark serves only as a maker's or identifying mark and does not indicate a trade connection, does not amount to use of a brand name or trade name for denying small scale exemption under Notification No. 1/93-C.E.; the exemption remains available on that basis. A deposit made during adjudication in the nature of a pre-deposit is refundable when the assessee succeeds, and such refund is not barred by limitation or by unjust enrichment. Refund should not be withheld merely because an appeal is pending against the favourable order unless a stay has been obtained. Case-Laws Central Excise Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116399