https://www.taxtmi.com/caselaws?id=43166 Security furnished only under an interim writ order must be returned once the writ challenge to the duty demand succeeds, because the basis for retaining the sale deed and fixed deposit receipts then ceases; the later show cause notice does not by itself justify continued withholding, and any fresh liability must be pursued in accordance with law. The refund application, however, need not be finally allowed separately at that stage; where it arises from the same dispute and a show cause notice is pending, it should be considered and disposed of along with those proceedings. The petitioner therefore obtained return of the security documents, while the refund claim remained for decision in the departmental process. en-us Thu, 25 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43166 Security furnished only under an interim writ order must be returned once the writ challenge to the duty demand succeeds, because the basis for retaining the sale deed and fixed deposit receipts then ceases; the later show cause notice does not by itself justify continued withholding, and any fresh liability must be pursued in accordance with law. The refund application, however, need not be finally allowed separately at that stage; where it arises from the same dispute and a show cause notice is pending, it should be considered and disposed of along with those proceedings. The petitioner therefore obtained return of the security documents, while the refund claim remained for decision in the departmental process. Case-Laws Central Excise Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43166