https://www.taxtmi.com/caselaws?id=53304 Refund of amounts deposited during adjudication or in compliance with a stay order, after the underlying demand is set aside, is treated as consequential relief and cannot be denied on limitation or unjust enrichment. Such deposits are not regarded as duty recovered from customers merely because they were paid to the Revenue. Where the refund is allowable, the assessee may also take credit of the refundable deposit, and the fact that credit was taken suo motu without separate permission does not justify denial. en-us Wed, 18 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 14:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53304 Refund of amounts deposited during adjudication or in compliance with a stay order, after the underlying demand is set aside, is treated as consequential relief and cannot be denied on limitation or unjust enrichment. Such deposits are not regarded as duty recovered from customers merely because they were paid to the Revenue. Where the refund is allowable, the assessee may also take credit of the refundable deposit, and the fact that credit was taken suo motu without separate permission does not justify denial. Case-Laws Central Excise Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53304