https://www.taxtmi.com/caselaws?id=347583 Amount paid through the Mumbai code was treated as a deposit, not a duty payment subject to the refund limitation under Section 11B of the Central Excise Act, 1944. Because the amount remained credited to the appellant and was intended for adjustment against duty on clearances from the shifted unit, and no clearances were made from the Mumbai unit, it retained the character of a deposit until adjustment. Section 11B governs refund of duty, not refund of a mere deposit, and the claim could be considered under other applicable provisions without being barred solely for falling outside Section 11B. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347583 Amount paid through the Mumbai code was treated as a deposit, not a duty payment subject to the refund limitation under Section 11B of the Central Excise Act, 1944. Because the amount remained credited to the appellant and was intended for adjustment against duty on clearances from the shifted unit, and no clearances were made from the Mumbai unit, it retained the character of a deposit until adjustment. Section 11B governs refund of duty, not refund of a mere deposit, and the claim could be considered under other applicable provisions without being barred solely for falling outside Section 11B. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347583