https://www.taxtmi.com/caselaws?id=234014 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Section 11B of the Central Excise Act 1944. It held that the amount deposited was not duty but a deposit made during investigation to pursue legal rights, citing relevant case laws. The Tribunal disagreed with the application of Section 11B and defined the deposited amount as not refundable duty but a deposit, ruling in favor of the appellant based on precedents and distinguishing the case from previous decisions. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 16 Aug 2013 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234014 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Section 11B of the Central Excise Act 1944. It held that the amount deposited was not duty but a deposit made during investigation to pursue legal rights, citing relevant case laws. The Tribunal disagreed with the application of Section 11B and defined the deposited amount as not refundable duty but a deposit, ruling in favor of the appellant based on precedents and distinguishing the case from previous decisions. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234014