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2005 (9) TMI 152 - AT - Central ExciseExtract: .......id should be considered as deposit and not duty. Therefore, the question of time bar does not arise. In any case, the denial of the refund claim for the excess amount paid on account of clerical error is unjust. In the peculiar facts and circumstances of the case, we allow the appeal with consequential relief. (Pronounced in open Court on 1-9-2005)
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