https://www.taxtmi.com/caselaws?id=394693 The Tribunal allowed the appeal, finding the rejection of the refund claim unjustified. It held that the amount paid as a pre-deposit during an investigation does not require the application of Section 11B for a refund, as it is not considered duty until confirmed as such and attaining finality. The Tribunal emphasized that the matter had attained finality in favor of the appellant, as the issue was decided in their favor by the Commissioner (Appeals) and the department's appeal was withdrawn. Therefore, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, if any, as per law. en-us Fri, 03 Jan 2020 00:00:00 +0530 Fri, 09 Sep 2022 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394693 The Tribunal allowed the appeal, finding the rejection of the refund claim unjustified. It held that the amount paid as a pre-deposit during an investigation does not require the application of Section 11B for a refund, as it is not considered duty until confirmed as such and attaining finality. The Tribunal emphasized that the matter had attained finality in favor of the appellant, as the issue was decided in their favor by the Commissioner (Appeals) and the department's appeal was withdrawn. Therefore, the Tribunal set aside the impugned order and allowed the appeal with consequential relief, if any, as per law. Case-Laws Central Excise Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394693