https://www.taxtmi.com/caselaws?id=788614 An investigation-stage deposit made after search proceedings and at departmental insistence was treated as a mistaken payment, not a voluntary discharge of excise duty or a voluntary pre-deposit under Section 35F. On that basis, the bar under Section 11B was held inapplicable for denying interest on refund, and the tribunal's earlier view on interest for such deposits was followed. The operative effect is that refunds of amounts paid under mistaken duty liability may carry interest from the date of deposit until the date of refund, here at 12% per annum. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788614 An investigation-stage deposit made after search proceedings and at departmental insistence was treated as a mistaken payment, not a voluntary discharge of excise duty or a voluntary pre-deposit under Section 35F. On that basis, the bar under Section 11B was held inapplicable for denying interest on refund, and the tribunal's earlier view on interest for such deposits was followed. The operative effect is that refunds of amounts paid under mistaken duty liability may carry interest from the date of deposit until the date of refund, here at 12% per annum. Case-Laws Central Excise Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788614