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2022 (6) TMI 378 - CESTAT NEW DELHIRefund claim of amount deposited during investigation - case of appellant is that the amount was deposited at the time of investigation and the same does not have character of duty - rejection of refund claim on the ground of time bar under Section 11B of the Central Excise Act, 1944 - HELD THAT:- The amount of Rs.10 lakhs was deposited by the appellant during the pendency of investigation and proceedings, is not duty, fine or penalty, but is to be treated as ‘revenue deposit’ and the provisions of refund of duty as per Section 11B shall not be applicable to the same. It is held that, the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The revenue department cannot retain such amount of Rs. 10 lakhs (in the nature of pre-deposit). Therefore, the original authority is directed to refund Rs. 10 lakhs to the appellant alongwith interest of 12% on the same for the period starting from the date of deposit, till the date of refund. Appeal allowed - decided in favor of appellant.
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