https://www.taxtmi.com/caselaws?id=50654 Money realised under bank guarantees furnished pursuant to court directions was treated as a security deposit and not as excise duty, because it was paid in compliance with judicial orders rather than voluntarily as duty. On that basis, the bar of unjust enrichment did not apply to the refund claim. The refund of the excess amount was therefore admissible in favour of the assessee. en-us Mon, 10 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50654 Money realised under bank guarantees furnished pursuant to court directions was treated as a security deposit and not as excise duty, because it was paid in compliance with judicial orders rather than voluntarily as duty. On that basis, the bar of unjust enrichment did not apply to the refund claim. The refund of the excess amount was therefore admissible in favour of the assessee. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50654