https://www.taxtmi.com/caselaws?id=275075 Amounts deposited before issuance of a show cause notice, treated as a pre-deposit, are refundable where the dispute is decided in the assessee's favour. The Tribunal noted that a Board circular supports refund of such deposit on success in appeal, and that the earlier remand directions had not been properly implemented. It therefore directed the adjudicating authority to pass the original order in accordance with the Tribunal's directions within two months; failing that, refund was to be granted to the assessee in accordance with law. en-us Wed, 15 Nov 2017 00:00:00 +0530 Mon, 17 Sep 2018 20:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275075 Amounts deposited before issuance of a show cause notice, treated as a pre-deposit, are refundable where the dispute is decided in the assessee's favour. The Tribunal noted that a Board circular supports refund of such deposit on success in appeal, and that the earlier remand directions had not been properly implemented. It therefore directed the adjudicating authority to pass the original order in accordance with the Tribunal's directions within two months; failing that, refund was to be granted to the assessee in accordance with law. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275075