https://www.taxtmi.com/caselaws?id=119721 The Tribunal held that amounts voluntarily deposited during investigations should be considered as deposits for refund purposes, even if appropriated. The character of the deposit does not change upon appropriation, as confirmed by precedents. Unjust enrichment and limitation rules do not apply to deposits made during investigations, and the limitation period for refund applications starts from the service of the order of appropriation. Consequently, the appellants were entitled to a refund with interest under Section 11BB, and their appeal was allowed. en-us Fri, 02 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 17:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119721 The Tribunal held that amounts voluntarily deposited during investigations should be considered as deposits for refund purposes, even if appropriated. The character of the deposit does not change upon appropriation, as confirmed by precedents. Unjust enrichment and limitation rules do not apply to deposits made during investigations, and the limitation period for refund applications starts from the service of the order of appropriation. Consequently, the appellants were entitled to a refund with interest under Section 11BB, and their appeal was allowed. Case-Laws Central Excise Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119721