https://www.taxtmi.com/caselaws?id=267887 The Tribunal ruled in favor of the appellant, setting aside the order rejecting the refund application on the grounds of limitation. It held that the amount paid during the investigation should be considered a deposit and not excise duty, thus not falling under the limitation period calculation of section 11B of the Central Excise Act. The Tribunal emphasized that such amounts should not be treated as excise duty for refund purposes, allowing the appeal and granting consequential relief to the appellant. en-us Thu, 21 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267887 The Tribunal ruled in favor of the appellant, setting aside the order rejecting the refund application on the grounds of limitation. It held that the amount paid during the investigation should be considered a deposit and not excise duty, thus not falling under the limitation period calculation of section 11B of the Central Excise Act. The Tribunal emphasized that such amounts should not be treated as excise duty for refund purposes, allowing the appeal and granting consequential relief to the appellant. Case-Laws Central Excise Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267887