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2008 (2) TMI 760 - AT - Central ExciseRefund - Time Limitation - Provisional deposit of duty - Held that: - the deposits made during the investigations are in the nature of provisional deposits and if the said deposit is not appropriated towards any final demand of duty or penalty, the same cannot be called to be deposit of duty, in which case the limitation provisions will not come into action - appeal dismissed - decided against Revenue.
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