https://www.taxtmi.com/caselaws?id=394432 The Tribunal held that the excess excise duty payment made by the appellant was classified as a revenue deposit, not subject to the limitation under Section 11B of the Act. Consequently, the Tribunal allowed the appeal, directing the refund of the excess amount under Section 142(5) of the CGST Act, 2017, with interest. The appellant's argument that there was no unjust enrichment was supported by the certificate issued by the Range Superintendent. en-us Fri, 24 Jan 2020 00:00:00 +0530 Mon, 13 Apr 2020 12:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394432 The Tribunal held that the excess excise duty payment made by the appellant was classified as a revenue deposit, not subject to the limitation under Section 11B of the Act. Consequently, the Tribunal allowed the appeal, directing the refund of the excess amount under Section 142(5) of the CGST Act, 2017, with interest. The appellant's argument that there was no unjust enrichment was supported by the certificate issued by the Range Superintendent. Case-Laws Central Excise Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394432