https://www.taxtmi.com/caselaws?id=788688 An amount deposited during investigation at the Department's insistence, and later refunded, was treated as a deposit made under a mistaken notion of excise liability rather than a voluntary payment of duty. On that basis, the refund was held outside the ordinary duty-refund regime under Section 11B of the Central Excise Act, 1944, and interest was payable on the refunded sum from the date of deposit until refund. The applicable interest rate was 12% per annum. en-us Mon, 23 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788688 An amount deposited during investigation at the Department's insistence, and later refunded, was treated as a deposit made under a mistaken notion of excise liability rather than a voluntary payment of duty. On that basis, the refund was held outside the ordinary duty-refund regime under Section 11B of the Central Excise Act, 1944, and interest was payable on the refunded sum from the date of deposit until refund. The applicable interest rate was 12% per annum. Case-Laws Central Excise Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788688