https://www.taxtmi.com/caselaws?id=52129 An amount deposited under protest during investigation, when later treated as a pre-deposit in appeal proceedings, is refundable once the demand order is set aside. The limitation bar under section 11B of the Central Excise Act, 1944 does not apply on these facts because the payment arose from the same dispute and was not an ordinary refund claim. Rule 233B of the Central Excise Rules, 1944 did not defeat the claim. The operative principle is that a protested investigation deposit converted into a pre-deposit retains that character and becomes refundable after the demand fails. en-us Thu, 28 Aug 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52129 An amount deposited under protest during investigation, when later treated as a pre-deposit in appeal proceedings, is refundable once the demand order is set aside. The limitation bar under section 11B of the Central Excise Act, 1944 does not apply on these facts because the payment arose from the same dispute and was not an ordinary refund claim. Rule 233B of the Central Excise Rules, 1944 did not defeat the claim. The operative principle is that a protested investigation deposit converted into a pre-deposit retains that character and becomes refundable after the demand fails. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52129