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2012 (4) TMI 301 - HC - Central ExciseTreatment of duty paid vide TR-6 Challan by Tribunal as deposit and not the duty – period of limitation in respect of refund claim - Held that:- Tribunal has allowed claim of assessee relying on the judgment given in case of Parle International Ltd. V/s. Union of India (2000 - TMI - 45849 - High Court Of Gujarat At Ahmedabad - Central Excise). Since the same has been reversed by Apex Court in 2005, order of the CESTAT is set aside and the matter is restored to the file of the CESTAT for fresh consideration.
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