https://www.taxtmi.com/caselaws?id=764074 Amounts deposited under departmental direction during investigation, and not by way of voluntary duty payment, do not acquire the character of duty merely because refund is later sought. Where the underlying demand is set aside, such deposits are refundable and the limitation under Section 11B of the Central Excise Act, 1944 does not apply. The Tribunal relied on the settled position that compelled deposits made in a contested proceeding are outside the refund bar for duty, and the Board circular treating pre-deposit as distinct from duty supported refund in favour of the assessee. en-us Mon, 08 Apr 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764074 Amounts deposited under departmental direction during investigation, and not by way of voluntary duty payment, do not acquire the character of duty merely because refund is later sought. Where the underlying demand is set aside, such deposits are refundable and the limitation under Section 11B of the Central Excise Act, 1944 does not apply. The Tribunal relied on the settled position that compelled deposits made in a contested proceeding are outside the refund bar for duty, and the Board circular treating pre-deposit as distinct from duty supported refund in favour of the assessee. Case-Laws Central Excise Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764074