https://www.taxtmi.com/caselaws?id=341914 Excess payment made pursuant to an audit objection was treated as a revenue deposit because the amount was later found to exceed the actual liability worked out by the department. On that characterisation, the refund claim was not governed by the ordinary limitation period applicable to duty refunds. The text states that the refund was therefore not time-barred and that the assessee was entitled to refund of the excess amount with interest as directed. en-us Thu, 16 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341914 Excess payment made pursuant to an audit objection was treated as a revenue deposit because the amount was later found to exceed the actual liability worked out by the department. On that characterisation, the refund claim was not governed by the ordinary limitation period applicable to duty refunds. The text states that the refund was therefore not time-barred and that the assessee was entitled to refund of the excess amount with interest as directed. Case-Laws Central Excise Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341914