https://www.taxtmi.com/caselaws?id=125151 Refund of duty paid on molasses retained under the erstwhile Central Excise Rules is governed by the statutory limitation period under Section 11B of the Central Excise Act. Duty paid without protest is not a mere deposit and cannot avoid the prescribed time limit for claiming refund. The distinction between duty payments and deposits made during investigation before adjudication is material: authorities concerning pre-adjudication investigative deposits do not apply where duty liability had been paid as such. A refund claim filed long after the duty payment is therefore barred by limitation. en-us Fri, 30 Jan 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125151 Refund of duty paid on molasses retained under the erstwhile Central Excise Rules is governed by the statutory limitation period under Section 11B of the Central Excise Act. Duty paid without protest is not a mere deposit and cannot avoid the prescribed time limit for claiming refund. The distinction between duty payments and deposits made during investigation before adjudication is material: authorities concerning pre-adjudication investigative deposits do not apply where duty liability had been paid as such. A refund claim filed long after the duty payment is therefore barred by limitation. Case-Laws Central Excise Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125151