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2013 (5) TMI 599 - AT - Central ExciseRefund claim rejected as time bared - amount deposited by the appellant during the investigation - Held that:- An amount of Rs.1,00,000/- deposited by the appellant even under panchanama cannot be considered as a duty deposited worked out by the Central Excise Officers. The said amount can be at the most an amount deposited by the appellant to pursue his legal rights to the show cause notice and being heard by the higher judicial for on the issue. Judgment of Shree Ram Food Industries (2002 (9) TMI 646 - GUJARAT HIGH COURT) very specifically dealt with this point that payment made by an assessee in pursuant to the direction of the lower authorities is not a voluntary payment and to be treated as a payment under protest - the amount deposited by the appellant during the investigation can never be construed as a duty as the amount which has been for which the show cause notice was issued clearly indicates that the amount, deposited needs to be appropriated against the duty liability if any, will indicate that it is a deposit. In favour of assessee.
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