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2013 (7) TMI 883 - GOVERNMENT OF INDIADenial of rebate claim - Duty paid at higher rate - Held that:- Erroneous refund/rebate sanctioned under an order can be recovered by invoking provisions of Section 11A of Central Excise Act, 1944, without taking recourse to provisions of Section 35E ibid and fling appeal against the assessment on the basis of which refund was initially sanctioned. Hence, Government finds that appellate authority erred in holding that since the assessment at the time of export was not challenged, the rebate claim cannot be reduced with reference to the time of assessment. - notification changing effective rate of duty takes effect from the date of publication of notification in official Gazette - So, it is a settled legal position that on 24-2-2009, duty was payable on impugned goods @ 8% in terms of Notification No. 4/2009-C.E., dated 24-2-2009. - any amount paid in excess of duty liability on one’s own volition cannot be treated as duty and it has to be treated as a voluntary deposit with the Government which is required to be returned to the assessees/respondents in the manner in which it was paid as the said amount cannot be retained by Government without any authority of law. - Decided partly in favour of assessee.
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