https://www.taxtmi.com/caselaws?id=52765 The Tribunal rejected the Revenue's appeal, upholding the decision in favor of the claimant for the refund of the revenue deposit. The Tribunal determined that the payments made were in the form of deposits, not specifically attributed to any particular goods for which duty was due. As such, the provisions of Section 11B for claiming duty refunds did not apply, following the precedent set by the Supreme Court in the case of Mafatlal Inds. en-us Mon, 05 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52765 The Tribunal rejected the Revenue's appeal, upholding the decision in favor of the claimant for the refund of the revenue deposit. The Tribunal determined that the payments made were in the form of deposits, not specifically attributed to any particular goods for which duty was due. As such, the provisions of Section 11B for claiming duty refunds did not apply, following the precedent set by the Supreme Court in the case of Mafatlal Inds. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52765