https://www.taxtmi.com/caselaws?id=752314 The court addressed the scope of interest on delayed refunds under the Central Excise Act, focusing on whether a prior deposit constituted duty or interest and thus triggered the implied bar under Section 11B. Relying on earlier High Court authorities, it accepted the Tribunal's factual conclusion that the deposit was not towards duty or interest and therefore did not attract the implied bar; that factual view was a possible one and did not warrant appellate interference. The consequence is that the appeal was dismissed and the Tribunal's non-interference on the merits was affirmed. en-us Mon, 22 Apr 2024 00:00:00 +0530 Tue, 03 Feb 2026 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752314 The court addressed the scope of interest on delayed refunds under the Central Excise Act, focusing on whether a prior deposit constituted duty or interest and thus triggered the implied bar under Section 11B. Relying on earlier High Court authorities, it accepted the Tribunal's factual conclusion that the deposit was not towards duty or interest and therefore did not attract the implied bar; that factual view was a possible one and did not warrant appellate interference. The consequence is that the appeal was dismissed and the Tribunal's non-interference on the merits was affirmed. Case-Laws Central Excise Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752314