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2012 (10) TMI 303 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERebate claim – export – Notification No. 24/2003-C.E., - Held that:- when an exemption under sub-section 5A(1) from payment of duty of excise is granted absolutely, the manufacture has no option to pay the duty - duty paid erroneously cannot be called as duty of excise but it becomes mere a deposit with Government as the applicant was not required to pay any duty in the instant case - erroneously paid duty is not rebatable under Rule 18 of Central Excise Rules, 2002. Since, Govt. cannot retain any amount which is not due to it, the amount so collected is allowed to re-credited in Cenvat Account
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