https://www.taxtmi.com/caselaws?id=349732 The Member upheld the Commissioner's decision, ruling that the duty amount deposited, albeit mistakenly, was eligible for a refund under Section 11B of the Central Excise Act. The deposit, considered an advance, was deemed refundable despite not being debited from the account, emphasizing the nature of the deposit as the key factor in determining refund eligibility. The Revenue's appeal was dismissed, affirming that the rejection of the refund claim was unjustified based on the statutory provisions. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349732 The Member upheld the Commissioner's decision, ruling that the duty amount deposited, albeit mistakenly, was eligible for a refund under Section 11B of the Central Excise Act. The deposit, considered an advance, was deemed refundable despite not being debited from the account, emphasizing the nature of the deposit as the key factor in determining refund eligibility. The Revenue's appeal was dismissed, affirming that the rejection of the refund claim was unjustified based on the statutory provisions. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349732