https://www.taxtmi.com/caselaws?id=33451 Amounts deposited pursuant to settlement directions were treated as interim deposits, not final duty payments, so where no duty liability is ultimately sustained the amount is refundable with interest. The record was found insufficiently clear on the refund application date and the lower authorities had not properly examined the relevant circular and legal position, so a fresh decision was required. The matter was therefore remanded for reconsideration of the refund and interest claim in light of the settled principle governing interim deposits in tax proceedings. en-us Mon, 28 Jul 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33451 Amounts deposited pursuant to settlement directions were treated as interim deposits, not final duty payments, so where no duty liability is ultimately sustained the amount is refundable with interest. The record was found insufficiently clear on the refund application date and the lower authorities had not properly examined the relevant circular and legal position, so a fresh decision was required. The matter was therefore remanded for reconsideration of the refund and interest claim in light of the settled principle governing interim deposits in tax proceedings. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33451