https://www.taxtmi.com/caselaws?id=52770 The appeal was filed by M/s. Florida Electricals Industries Ltd. against the dismissal of their refund claim for an amount deposited during a Central Excise search. Despite admissions, no duty liability was determined after a show cause notice and personal hearing. As no duty liability existed, the Revenue was not entitled to retain the deposited amount. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Thu, 25 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52770 The appeal was filed by M/s. Florida Electricals Industries Ltd. against the dismissal of their refund claim for an amount deposited during a Central Excise search. Despite admissions, no duty liability was determined after a show cause notice and personal hearing. As no duty liability existed, the Revenue was not entitled to retain the deposited amount. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52770