https://www.taxtmi.com/caselaws?id=46573 The High Court held that the pre-deposit amount is not equated to excise duty and ordered the refund with interest. The court also imposed costs on the respondent for withholding the refund and directed payment to the Chief Ministers' Relief Fund. Additionally, the court criticized delays in processing the refund application and misleading affidavits, instructing an inquiry and action against responsible officials. The writ petition was allowed with directions and costs imposed on the respondent. en-us Fri, 07 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 15:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46573 The High Court held that the pre-deposit amount is not equated to excise duty and ordered the refund with interest. The court also imposed costs on the respondent for withholding the refund and directed payment to the Chief Ministers' Relief Fund. Additionally, the court criticized delays in processing the refund application and misleading affidavits, instructing an inquiry and action against responsible officials. The writ petition was allowed with directions and costs imposed on the respondent. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46573