https://www.taxtmi.com/caselaws?id=343550 The Tribunal allowed the appeal by M/s Samsung India Electronics Pvt. Ltd., directing the Original Authority to refund the deposited amount of Rs. 20,33,747/- with interest. The Tribunal held that as the amount was not in compliance with any confirmed demand and was deposited based on the Department's insistence, the appellant was entitled to the refund. The decision emphasized the necessity of confirming demands before making deposits and the requirement of legal authority for appropriations by the exchequer. en-us Fri, 03 Mar 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343550 The Tribunal allowed the appeal by M/s Samsung India Electronics Pvt. Ltd., directing the Original Authority to refund the deposited amount of Rs. 20,33,747/- with interest. The Tribunal held that as the amount was not in compliance with any confirmed demand and was deposited based on the Department's insistence, the appellant was entitled to the refund. The decision emphasized the necessity of confirming demands before making deposits and the requirement of legal authority for appropriations by the exchequer. Case-Laws Central Excise Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343550