https://www.taxtmi.com/caselaws?id=770372 Amounts deposited during adjudication or investigation are treated as disputed deposits, not payment of duty or service tax, so refund of such sums is not governed by Section 11B and the statutory interest mechanism under Section 11BB of the Central Excise Act, 1944. The note states that interest claims on such deposits should be assessed by reference to the deposit character of the payment, with interest running from the date the deposit was made rather than from three months after a refund application. It also refers to the transitional refund framework under Section 142 of the CGST Act, 2017 as supporting this approach. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770372 Amounts deposited during adjudication or investigation are treated as disputed deposits, not payment of duty or service tax, so refund of such sums is not governed by Section 11B and the statutory interest mechanism under Section 11BB of the Central Excise Act, 1944. The note states that interest claims on such deposits should be assessed by reference to the deposit character of the payment, with interest running from the date the deposit was made rather than from three months after a refund application. It also refers to the transitional refund framework under Section 142 of the CGST Act, 2017 as supporting this approach. Case-Laws Service Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770372