https://www.taxtmi.com/caselaws?id=246443 Amounts deposited during investigation cannot be retained by the Revenue where no excise duty liability has yet been adjudicated, and refund is the proper course until a confirmed demand exists. Section 11DDA of the Central Excise Act, 1944 does not justify retention on these facts because provisional attachment requires the statutory conditions and proper approval, which were not shown. In the absence of an adjudicated demand or valid attachment, the deposit could not lawfully be kept and the refund direction was sustained. en-us Wed, 18 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246443 Amounts deposited during investigation cannot be retained by the Revenue where no excise duty liability has yet been adjudicated, and refund is the proper course until a confirmed demand exists. Section 11DDA of the Central Excise Act, 1944 does not justify retention on these facts because provisional attachment requires the statutory conditions and proper approval, which were not shown. In the absence of an adjudicated demand or valid attachment, the deposit could not lawfully be kept and the refund direction was sustained. Case-Laws Central Excise Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246443