https://www.taxtmi.com/caselaws?id=769664 CESTAT Hyderabad held that amounts paid under protest during enquiry constitute revenue deposits rather than excise duty under section 11B of Central Excise Act. The tribunal distinguished Supreme Court's Willowood Chemicals judgment as it pertained to IGST Act interest provisions. Revenue Service Authority incorrectly calculated pre-deposit amounts using deposited amount instead of total disputed duty as base. Interest at 6% per annum awarded on refund of revenue deposit portion from deposit dates, following judicial precedents including Sandvik Asia and Poornima Advani cases. Unjust enrichment principles held inapplicable as not invoked by authorities. Appeal allowed with refund subject to cap of Rs.59,98,517. en-us Tue, 29 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769664 CESTAT Hyderabad held that amounts paid under protest during enquiry constitute revenue deposits rather than excise duty under section 11B of Central Excise Act. The tribunal distinguished Supreme Court's Willowood Chemicals judgment as it pertained to IGST Act interest provisions. Revenue Service Authority incorrectly calculated pre-deposit amounts using deposited amount instead of total disputed duty as base. Interest at 6% per annum awarded on refund of revenue deposit portion from deposit dates, following judicial precedents including Sandvik Asia and Poornima Advani cases. Unjust enrichment principles held inapplicable as not invoked by authorities. Appeal allowed with refund subject to cap of Rs.59,98,517. Case-Laws Central Excise Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769664