https://www.taxtmi.com/caselaws?id=43811 The court upheld the CEGAT's order directing the petitioners to deposit the excess excise duty collected, stating it would be refundable if the appellants succeeded in the appeal. It clarified that Section 11D is not retrospective and applies to demands within the specified period under Section 11A. The court emphasized that refund is permissible if conditions in Section 11B(2) are met. The petitioners were instructed to deposit the amount in installments, with the first installment due by a specified date, considering their small scale industry status. No costs were awarded in the writ appeals. en-us Thu, 17 Feb 1994 00:00:00 +0530 Mon, 21 Jun 2010 12:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43811 The court upheld the CEGAT's order directing the petitioners to deposit the excess excise duty collected, stating it would be refundable if the appellants succeeded in the appeal. It clarified that Section 11D is not retrospective and applies to demands within the specified period under Section 11A. The court emphasized that refund is permissible if conditions in Section 11B(2) are met. The petitioners were instructed to deposit the amount in installments, with the first installment due by a specified date, considering their small scale industry status. No costs were awarded in the writ appeals. Case-Laws Central Excise Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43811