https://www.taxtmi.com/caselaws?id=153782 The appeal was allowed, and the impugned order-in-original (OIO) was set aside. The judgment concluded that the amount paid by the appellant was a 'deposit', making Section 11B inapplicable, and the refund claim was not time-barred. The Assistant Commissioner's order was deemed cryptic and violative of natural justice principles, leading to the decision to grant consequential relief to the appellant. en-us Tue, 16 Jun 2009 00:00:00 +0530 Tue, 30 Jul 2013 14:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153782 The appeal was allowed, and the impugned order-in-original (OIO) was set aside. The judgment concluded that the amount paid by the appellant was a 'deposit', making Section 11B inapplicable, and the refund claim was not time-barred. The Assistant Commissioner's order was deemed cryptic and violative of natural justice principles, leading to the decision to grant consequential relief to the appellant. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153782