https://www.taxtmi.com/caselaws?id=43781 An interim refund withdrawal made on an undertaking to repay, if the Department succeeded, was treated as recoverable once the refund order was set aside and the refund claim was later rejected on remand. The interim arrangement and undertaking supported restitution because the basis for retaining the amount had ceased. The petitioners were therefore liable to restore the refunded sum with interest, reflecting the operative effect of the interim order and the subsequent rejection of the claim. en-us Fri, 11 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43781 An interim refund withdrawal made on an undertaking to repay, if the Department succeeded, was treated as recoverable once the refund order was set aside and the refund claim was later rejected on remand. The interim arrangement and undertaking supported restitution because the basis for retaining the amount had ceased. The petitioners were therefore liable to restore the refunded sum with interest, reflecting the operative effect of the interim order and the subsequent rejection of the claim. Case-Laws Central Excise Fri, 11 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43781