https://www.taxtmi.com/caselaws?id=448237 CESTAT Allahabad ruled in favor of appellant regarding refund of amount deposited under-protest during adjudication proceedings. The tribunal held that statutory limitation under Section 11B(1) of Central Excise Act does not apply to such deposits as they are not tax payments but deposits made under-protest. Following jurisdictional HC precedents and decisions from Bombay, Madras, Telangana, and Calcutta HCs, the tribunal determined that revenue has no authority to retain such amounts, which would violate Article 265 of Constitution. Principles of unjust enrichment do not apply to pre-deposits. Appeal allowed with refund ordered along with interest. en-us Fri, 12 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 09:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448237 CESTAT Allahabad ruled in favor of appellant regarding refund of amount deposited under-protest during adjudication proceedings. The tribunal held that statutory limitation under Section 11B(1) of Central Excise Act does not apply to such deposits as they are not tax payments but deposits made under-protest. Following jurisdictional HC precedents and decisions from Bombay, Madras, Telangana, and Calcutta HCs, the tribunal determined that revenue has no authority to retain such amounts, which would violate Article 265 of Constitution. Principles of unjust enrichment do not apply to pre-deposits. Appeal allowed with refund ordered along with interest. Case-Laws Central Excise Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448237