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2011 (10) TMI 532 - CESTAT AHMEDABADDenial of refund claim - Double payment made by mistake - Mistake notices after 2 years of payment - Held that:- whether the payment is due to accounting error or whatever may be the reason, the debit entry in the accounts is only towards the payment of duty and therefore, refund of any amount which is debited in the accounts has to be treated as refund of duty only - amount paid for the second time, is only a deposit and cannot be considered as duty, cannot be sustained - Following decision of BDH Industries v. CC(A), Mumbai [2008 (7) TMI 78 - CESTAT MUMBAI] - Decided against assessee.
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