https://www.taxtmi.com/caselaws?id=436027 A statutory pre-deposit made to pursue an appeal under the Central Excise Act is not treated as duty payment, so the refund restrictions in Section 11B and the doctrine of unjust enrichment do not apply. Once the amount is characterised as a pre-deposit, refund cannot be denied on that basis. The separate natural justice issue did not survive after that finding. en-us Tue, 21 Mar 2023 00:00:00 +0530 Sat, 01 Apr 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436027 A statutory pre-deposit made to pursue an appeal under the Central Excise Act is not treated as duty payment, so the refund restrictions in Section 11B and the doctrine of unjust enrichment do not apply. Once the amount is characterised as a pre-deposit, refund cannot be denied on that basis. The separate natural justice issue did not survive after that finding. Case-Laws Central Excise Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436027