https://www.taxtmi.com/caselaws?id=126028 The appeal was allowed, rejecting the original order and directing immediate payment of the refund amount to the appellant. The Commissioner found the appellant entitled to a refund as the duty was not legally payable, citing precedents supporting the claim that when duty is not legally payable, it becomes a pre-deposit and refund should be granted without elaborate procedures. The Assistant Commissioner was criticized for not following higher appellate decisions, and the appellant was relieved of undue hardships by the decision. en-us Mon, 23 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 15:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126028 The appeal was allowed, rejecting the original order and directing immediate payment of the refund amount to the appellant. The Commissioner found the appellant entitled to a refund as the duty was not legally payable, citing precedents supporting the claim that when duty is not legally payable, it becomes a pre-deposit and refund should be granted without elaborate procedures. The Assistant Commissioner was criticized for not following higher appellate decisions, and the appellant was relieved of undue hardships by the decision. Case-Laws Central Excise Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126028