https://www.taxtmi.com/caselaws?id=245982 The Tribunal upheld the appellant's entitlement to a refund of Central Excise duty, interest, and a portion of the penalty deposited, rejecting the Revenue's claim of undue enrichment. The appellant's compliance with duty payment obligations and timely deposit of confirmed dues were deemed sufficient, emphasizing that successful appeals should not result in deprivation of deposited amounts. The Tribunal emphasized the unchanged nature of duty deposits regardless of the timing of payment, reinstating the original authority's decision in favor of the appellant. en-us Thu, 27 Mar 2014 00:00:00 +0530 Wed, 26 Nov 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245982 The Tribunal upheld the appellant's entitlement to a refund of Central Excise duty, interest, and a portion of the penalty deposited, rejecting the Revenue's claim of undue enrichment. The appellant's compliance with duty payment obligations and timely deposit of confirmed dues were deemed sufficient, emphasizing that successful appeals should not result in deprivation of deposited amounts. The Tribunal emphasized the unchanged nature of duty deposits regardless of the timing of payment, reinstating the original authority's decision in favor of the appellant. Case-Laws Central Excise Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245982