https://www.taxtmi.com/caselaws?id=423537 The Tribunal allowed the appellant's appeal for a refund of Rs. 10 lakhs deposited during an investigation, determining the amount as a 'revenue deposit' rather than duty, fine, or penalty. The Tribunal held that the appellant was entitled to a refund with 12% interest from the deposit date to the refund date under Section 35 FF, without any limitation period, directing the original authority to make the refund. en-us Mon, 30 May 2022 00:00:00 +0530 Thu, 09 Jun 2022 08:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423537 The Tribunal allowed the appellant's appeal for a refund of Rs. 10 lakhs deposited during an investigation, determining the amount as a 'revenue deposit' rather than duty, fine, or penalty. The Tribunal held that the appellant was entitled to a refund with 12% interest from the deposit date to the refund date under Section 35 FF, without any limitation period, directing the original authority to make the refund. Case-Laws Central Excise Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423537