Interest payable on investigation and pre-deposits from deposit date; Section 11B inapplicable, no recovery or penalty

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....CESTAT allowed the appeal, holding that the appellant is lawfully entitled to interest on amounts deposited during investigation and as mandatory pre-deposit from the date of each deposit until the date of refund. The Tribunal distinguished such deposits from "duty" or "tax" governed by Section 11B of the Central Excise Act, 1944, reiterating that they are mere deposits on which the department has no beneficial interest unless duly appropriated. As the interest was correctly computed from the date of deposit, it did not constitute an erroneous payment, and consequently no recovery or penalty proceedings were sustainable against the appellant.....