https://www.taxtmi.com/caselaws?id=350205 The Tribunal upheld the decision in favor of the respondent, allowing the refund claim for the amount deposited during the investigation stage. It emphasized that the deposit made under protest was refundable without delay, even if penalties were imposed. The Tribunal ruled that the refund claim was timely and not subject to limitation under Section 11B of the Central Excise Act, 1944. Additionally, it held that penalties imposed should not be adjusted against the refund amount, as the respondent had successfully challenged the demands separately. en-us Tue, 26 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350205 The Tribunal upheld the decision in favor of the respondent, allowing the refund claim for the amount deposited during the investigation stage. It emphasized that the deposit made under protest was refundable without delay, even if penalties were imposed. The Tribunal ruled that the refund claim was timely and not subject to limitation under Section 11B of the Central Excise Act, 1944. Additionally, it held that penalties imposed should not be adjusted against the refund amount, as the respondent had successfully challenged the demands separately. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350205