https://www.taxtmi.com/caselaws?id=469958 Amounts deposited during investigation and adjudication, where not shown to be towards admitted duty liability or an adjudicated excise demand, were treated as revenue deposits and found refundable with interest. The earlier final order characterising the sums as revenue deposit had attained finality, so the liability to pay interest flowed from that characterisation and not from Section 11BB of the Central Excise Act. The Tribunal's award of 12% interest was also upheld because the applicable statutory notifications had varied between 6% and 18%, and prolonged retention of the assessee's money did not justify interference. The assessee's entitlement to interest on the refunded deposit was therefore confirmed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Fri, 10 Jul 2026 22:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469958 Amounts deposited during investigation and adjudication, where not shown to be towards admitted duty liability or an adjudicated excise demand, were treated as revenue deposits and found refundable with interest. The earlier final order characterising the sums as revenue deposit had attained finality, so the liability to pay interest flowed from that characterisation and not from Section 11BB of the Central Excise Act. The Tribunal's award of 12% interest was also upheld because the applicable statutory notifications had varied between 6% and 18%, and prolonged retention of the assessee's money did not justify interference. The assessee's entitlement to interest on the refunded deposit was therefore confirmed. Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469958