https://www.taxtmi.com/caselaws?id=797192 Refundable amounts deposited during investigation before any determination or appropriation of duty remain revenue deposits or unspent advance deposits, even if credited to a personal ledger account. They do not acquire the character of duty solely through that accounting treatment. Consequently, the refund and delayed-refund framework under Sections 11B and 11BB of the Central Excise Act, 1944 does not govern such amounts. Interest is payable from the respective dates of deposit until refund, at 12% per annum where the Revenue retained the deposit for a prolonged period. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797192 Refundable amounts deposited during investigation before any determination or appropriation of duty remain revenue deposits or unspent advance deposits, even if credited to a personal ledger account. They do not acquire the character of duty solely through that accounting treatment. Consequently, the refund and delayed-refund framework under Sections 11B and 11BB of the Central Excise Act, 1944 does not govern such amounts. Interest is payable from the respective dates of deposit until refund, at 12% per annum where the Revenue retained the deposit for a prolonged period. Case-Laws Central Excise Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797192