https://www.taxtmi.com/caselaws?id=781730 CESTAT allowed the appeal, holding that the amount paid by the appellant during investigation prior to issue of SCN was only a revenue deposit, not duty, and could not be retained without authority of law once all demands were set aside. The appellant was held entitled to interest on the refunded amount from the date of initial deposit until the date of refund. Sections 11B and 11BB of the Central Excise Act were found inapplicable to such deposits. Relying on SC and prior CESTAT precedents, the Tribunal fixed the interest rate at 12% per annum and upheld the order granting such interest. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781730 CESTAT allowed the appeal, holding that the amount paid by the appellant during investigation prior to issue of SCN was only a revenue deposit, not duty, and could not be retained without authority of law once all demands were set aside. The appellant was held entitled to interest on the refunded amount from the date of initial deposit until the date of refund. Sections 11B and 11BB of the Central Excise Act were found inapplicable to such deposits. Relying on SC and prior CESTAT precedents, the Tribunal fixed the interest rate at 12% per annum and upheld the order granting such interest. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781730