https://www.taxtmi.com/caselaws?id=750825 CESTAT Bangalore allowed appellant's appeal for refund of pre-deposit amount of Rs. 26,38,300/- including credit and interest. The Tribunal held that Section 11B(5)(ec) of Central Excise Act, 1944 regarding one-year limitation applies only to excise duty refunds, not pre-deposits made during investigation. Following precedents from Madras HC and Karnataka HC, the Tribunal distinguished Gujarat HC's Ajni Interiors judgment and ruled the refund claim was not time-barred since the deposited amount covered alleged CENVAT credit claims later held unsustainable. en-us Fri, 22 Mar 2024 00:00:00 +0530 Sat, 20 Jun 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750825 CESTAT Bangalore allowed appellant's appeal for refund of pre-deposit amount of Rs. 26,38,300/- including credit and interest. The Tribunal held that Section 11B(5)(ec) of Central Excise Act, 1944 regarding one-year limitation applies only to excise duty refunds, not pre-deposits made during investigation. Following precedents from Madras HC and Karnataka HC, the Tribunal distinguished Gujarat HC's Ajni Interiors judgment and ruled the refund claim was not time-barred since the deposited amount covered alleged CENVAT credit claims later held unsustainable. Case-Laws Central Excise Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750825