https://www.taxtmi.com/caselaws?id=765458 CESTAT Allahabad held that pre-deposits made during investigation, when appropriated by authorities, acquire the character of duty upon appropriation. Following SC precedent in Mafatlal Industries, all refund claims must be adjudicated under Central Excise Act provisions, not Contract Act Section 72. Interest on refunds is governed by Section 11BB, with 6% rate upheld. The tribunal emphasized that statutory provisions provide complete mechanism for correcting errors, with appeals available to non-departmental tribunals and courts. Appeal dismissed, confirming adjudicating authority's interest determination. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765458 CESTAT Allahabad held that pre-deposits made during investigation, when appropriated by authorities, acquire the character of duty upon appropriation. Following SC precedent in Mafatlal Industries, all refund claims must be adjudicated under Central Excise Act provisions, not Contract Act Section 72. Interest on refunds is governed by Section 11BB, with 6% rate upheld. The tribunal emphasized that statutory provisions provide complete mechanism for correcting errors, with appeals available to non-departmental tribunals and courts. Appeal dismissed, confirming adjudicating authority's interest determination. Case-Laws Central Excise Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765458