https://www.taxtmi.com/caselaws?id=272290 A sum paid under protest toward clearance of exempted sulphuric acid under Rule 57CC / Rule 6 was refundable once the Supreme Court had already held, in the assessee's own case, that no liability arose because the provision was inapplicable to sulphuric acid produced only as a technological necessity and by-product. The payment was treated as a deposit rather than excise duty, so the inapplicability of Section 11B did not prevent restitution. The amount could not be retained by the Government without legal sanction, and the jurisdictional authority was directed to return the amount already paid. en-us Tue, 23 Feb 2016 00:00:00 +0530 Fri, 04 Mar 2016 11:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272290 A sum paid under protest toward clearance of exempted sulphuric acid under Rule 57CC / Rule 6 was refundable once the Supreme Court had already held, in the assessee's own case, that no liability arose because the provision was inapplicable to sulphuric acid produced only as a technological necessity and by-product. The payment was treated as a deposit rather than excise duty, so the inapplicability of Section 11B did not prevent restitution. The amount could not be retained by the Government without legal sanction, and the jurisdictional authority was directed to return the amount already paid. Case-Laws Central Excise Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272290