https://www.taxtmi.com/caselaws?id=786035 Amount deposited during investigation, being neither duty nor a statutory pre-deposit, must be treated as illegally retained revenue; therefore the depositor is entitled to compensatory interest on the refunded sum. The reasoning rejects application of Section 11BB to such investigation deposits but applies the compensatory interest principle at twelve percent per annum from date of deposit until sanction of refund. The adjudicating authority is directed to modify the appeal order and pay interest on the sanctioned refund for the stated period, resulting in allowance of the appellant's appeal with consequential relief. en-us Tue, 03 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786035 Amount deposited during investigation, being neither duty nor a statutory pre-deposit, must be treated as illegally retained revenue; therefore the depositor is entitled to compensatory interest on the refunded sum. The reasoning rejects application of Section 11BB to such investigation deposits but applies the compensatory interest principle at twelve percent per annum from date of deposit until sanction of refund. The adjudicating authority is directed to modify the appeal order and pay interest on the sanctioned refund for the stated period, resulting in allowance of the appellant's appeal with consequential relief. Case-Laws Central Excise Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786035