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2012 (9) TMI 417 - CESTAT, NEW DELHIRefund of excise duty paid during investigation – alleged that department made them debit the above said amounts in the PLA under coercion and the amount was not voluntarily paid – Held that:- No duty confirmed against the Respondent and there was not even a Show Cause Notice till the date of hearing - assessee can claim refund against a deposit made voluntarily - they have filed a refund claim would show that the deposit was not made voluntarily but was made under duress. Further even if the deposit is made voluntarily they can claim refund of such deposit as in the case of any other duty payment or duty deposit and the department has no right to retain any amount so long as there is no confirmed duty demand pending against the assessee - appeal filed by the Department is rejected.
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