https://www.taxtmi.com/caselaws?id=125717 Amount paid before issuance of the show-cause notice was treated as a pre-deposit linked to the pending proceedings, not as ordinary duty payment. Refund could be considered only after the Tribunal passed its final order and the adjudication attained finality; once the penalty was reduced and the matter concluded, the refund claim became maintainable. The limitation objection was rejected because the period for refund was not counted from the original payment made in 1994, but from the point when the claim first became legally enforceable as a refund of pre-deposit. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 15:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125717 Amount paid before issuance of the show-cause notice was treated as a pre-deposit linked to the pending proceedings, not as ordinary duty payment. Refund could be considered only after the Tribunal passed its final order and the adjudication attained finality; once the penalty was reduced and the matter concluded, the refund claim became maintainable. The limitation objection was rejected because the period for refund was not counted from the original payment made in 1994, but from the point when the claim first became legally enforceable as a refund of pre-deposit. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125717