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2012 (9) TMI 171 - CGOVT - Central ExciseRevision applications - 100% EOU - cleared their goods on payment of duty through Cenvat Account with an intent to claim rebate of duty in respect of the said export consignment cleared in terms of Rule 18 of the Central Excise Rules, 2002 - they came to know that there was no provision for an EOU to claim rebate of duty under Rule 18 - refund claim - Applicants had cleared goods for export on payment of duty without availing benefit under Notification No. 24/2003-C.E. – Held that:- Government cannot retain the amount collected without authority - amount so paid by applicant is to be treated as voluntary deposit with department and same is to be returned the way it was initially paid - erroneously paid amount may be allowed to be recredited in their Cenvat Credit Account - order-in-appeal is modified to this extent
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