https://www.taxtmi.com/caselaws?id=789792 Amounts paid during investigation may start as a deposit, but once liability is confirmed in adjudication and the sums are appropriated towards duty, interest and penalty, they are treated as duty for refund purposes. Under Section 11B of the Central Excise Act, the one-year limitation runs from the relevant date, and where refund arises from an appellate reduction of demand, the relevant date is the appellate order itself. A refund application filed more than one year after that order is time-barred, so the refund is not admissible. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789792 Amounts paid during investigation may start as a deposit, but once liability is confirmed in adjudication and the sums are appropriated towards duty, interest and penalty, they are treated as duty for refund purposes. Under Section 11B of the Central Excise Act, the one-year limitation runs from the relevant date, and where refund arises from an appellate reduction of demand, the relevant date is the appellate order itself. A refund application filed more than one year after that order is time-barred, so the refund is not admissible. Case-Laws Central Excise Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789792