https://www.taxtmi.com/caselaws?id=442891 The Tribunal upheld the refund application under section 11B, emphasizing that the deposited amount was not considered excise duty. It clarified that the principle of unjust enrichment does not apply to deposits, distinguishing between duties of excise and deposits. The Tribunal highlighted that if a demand is set aside, the deposited amount must be refunded, as deposits are not considered duties. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 13 Sep 2023 09:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442891 The Tribunal upheld the refund application under section 11B, emphasizing that the deposited amount was not considered excise duty. It clarified that the principle of unjust enrichment does not apply to deposits, distinguishing between duties of excise and deposits. The Tribunal highlighted that if a demand is set aside, the deposited amount must be refunded, as deposits are not considered duties. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442891