https://www.taxtmi.com/caselaws?id=50562 Amounts collected during investigation before the show cause notice, where the earlier adjudication had already held that no duty was payable and had directed refund, were not voluntary duty payments for the six-month refund limitation. On those facts, the sums were treated as refundable deposits, or at least as duty paid under protest, so the limitation bar did not apply. The refund claim was therefore not time-barred, and the assessee was entitled to refund with interest under the statutory provision. en-us Wed, 25 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 14:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50562 Amounts collected during investigation before the show cause notice, where the earlier adjudication had already held that no duty was payable and had directed refund, were not voluntary duty payments for the six-month refund limitation. On those facts, the sums were treated as refundable deposits, or at least as duty paid under protest, so the limitation bar did not apply. The refund claim was therefore not time-barred, and the assessee was entitled to refund with interest under the statutory provision. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50562