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2010 (4) TMI 878 - CGOVT - Central ExciseRebate claims - rebate claim for the duty so paid were sanctioned by the Lower Authority in full and paid in cash – tariff rate of the goods exported was prescribed @8% adv. w.e.f. 1-3-06, however the applicant continued to assess their goods Central Excise Duty @16% adv. - applicant wrongly assessed their goods and thereby took advantage of excess rebate which was admissible upto 8% - Held that:- Duty was required to be paid @ 8% whereas applicant paid duty @ 16% - excess paid amount which was not payable as duty becomes a mere voluntarily deposit made by the applicant - rebate claim is admissible to the extent of duty legally payable. The excess paid amount is required to be allowed re-credit in the Cenvat account from where it was originally paid
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