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2012 (10) TMI 188 - CGOVT - Central ExciseRebate claims - duty paid from Cenvat credit account on goods exported - original authority did not find rebate claims admissible as the applicants had claimed duty drawback - Held that:- Any amount paid in excess of duty liability on ones own volition cannot be treated as duty, but it has to be treated simply a voluntary deposit with the Government which is required to be returned to the respondent in the manner in which it was paid as the said amount cannot be retained by the Government without any authority of law - applicant is eligible for re-credit as per law
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