https://www.taxtmi.com/caselaws?id=123639 The Tribunal upheld the Commissioner (Appeals) decision and rejected the Revenue's appeal regarding the refund of a provisional deposit made during an investigation. The Tribunal ruled that until the deposit is confirmed towards duty or penalty, it remains provisional and not subject to time-bar constraints for refund. As the deposit was not classified as duty, the limitation provisions did not apply, and the authorities were bound by limitations only in cases concerning duty refunds. The Tribunal dismissed the Revenue's appeal and disposed of their stay petition accordingly. en-us Tue, 19 Feb 2008 00:00:00 +0530 Mon, 11 Sep 2017 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123639 The Tribunal upheld the Commissioner (Appeals) decision and rejected the Revenue's appeal regarding the refund of a provisional deposit made during an investigation. The Tribunal ruled that until the deposit is confirmed towards duty or penalty, it remains provisional and not subject to time-bar constraints for refund. As the deposit was not classified as duty, the limitation provisions did not apply, and the authorities were bound by limitations only in cases concerning duty refunds. The Tribunal dismissed the Revenue's appeal and disposed of their stay petition accordingly. Case-Laws Central Excise Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123639