1984 (9) TMI 186 - AT - Central Excise

Summary

The appellant, liquidator of M/s. T.S. Nagaram Gur and Khandsari Sugar Mills, appealed for a refund of a deposit of Rs. 7866.67. The deposit was made under compounded levy scheme for Khandsari Sugar. The appeal was rejected due to being time-barred. However, the Tribunal allowed the appeal, stating that the deposit made initially assumed the character of a deposit and not a duty of excise.