https://www.taxtmi.com/highlights?id=19193 Refund of amount deposited during investigation when no SCN was issued - the amount cannot be considered as duty and the provisions of Section 11B of the Central Excise Act 1944 cannot be applied. - AT en-us Fri, 04 Jul 2014 18:58:01 +0530 Fri, 04 Jul 2014 18:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19193 Refund of amount deposited during investigation when no SCN was issued - the amount cannot be considered as duty and the provisions of Section 11B of the Central Excise Act 1944 cannot be applied. - AT Highlights Central Excise Fri, 04 Jul 2014 18:58:01 +0530 https://www.taxtmi.com/highlights?id=19193