https://www.taxtmi.com/caselaws?id=404352 Amount deposited during investigation before issuance of the show-cause notice was claimed as a refundable pre-deposit with interest after remand, but the HC held that refund was not automatic on these facts. Although the appellate tribunal had treated the payment as sufficient for hearing the appeal and remanded the matter for fresh adjudication, the Court noted that the original adjudication was not set aside in full, common findings of joint and several liability continued to matter, and the proceedings had attained finality against some noticees. The Court therefore declined refund of the deposit or interest. en-us Tue, 16 Feb 2021 00:00:00 +0530 Tue, 14 Sep 2021 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404352 Amount deposited during investigation before issuance of the show-cause notice was claimed as a refundable pre-deposit with interest after remand, but the HC held that refund was not automatic on these facts. Although the appellate tribunal had treated the payment as sufficient for hearing the appeal and remanded the matter for fresh adjudication, the Court noted that the original adjudication was not set aside in full, common findings of joint and several liability continued to matter, and the proceedings had attained finality against some noticees. The Court therefore declined refund of the deposit or interest. Case-Laws Central Excise Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404352