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2013 (4) TMI 648 - AT - Central ExciseRejection of refund claim – refund of amount deposited during the pendency of the case - Held that - Assessee herein had paid the dues/amount voluntarily through PLA on contention raised by the revenue related to excisibilty of its manufactured goods. It is also seen that once the Tribunal has held that the activity is not amounting to manufacture and is not being upturned by higher judicial fora, the amount which has been paid to pursue the appeal before the higher judicial fora, needs to be refunded to the assessee, is the law which has been settled. I find that the first appellate authority has correctly followed the law in this case. The appeal filed by the Revenue is rejected.
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