https://www.taxtmi.com/caselaws?id=125362 Refund of a pre-deposit made during investigation accrues only when the appellate authority grants relief, so the claim is not governed by the one-year limitation counted from the date of payment of duty. The Tribunal stated that Section 11BB of the Central Excise Act does not apply to refund of such a pre-deposit, and non-compliance with Rule 233-B of the Central Excise Rules cannot defeat the refund where the right to return arose only after a favourable appellate order. en-us Mon, 30 Mar 2009 00:00:00 +0530 Tue, 23 Oct 2012 12:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125362 Refund of a pre-deposit made during investigation accrues only when the appellate authority grants relief, so the claim is not governed by the one-year limitation counted from the date of payment of duty. The Tribunal stated that Section 11BB of the Central Excise Act does not apply to refund of such a pre-deposit, and non-compliance with Rule 233-B of the Central Excise Rules cannot defeat the refund where the right to return arose only after a favourable appellate order. Case-Laws Central Excise Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125362