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2013 (12) TMI 27 - AT - Central ExciseSetting aside of Refund claim of Pre-deposit amount - Assessee contended that the Assistant Commissioner is statutorily empowered to consider process and grant refund u/s 11B of the Central Excise Act, 1944 – Held that:- Any deposit made during investigation or after adjudication has to be refunded to the assessee when the OIO is set aside and no quantification has been done by passing a suitable order as directed by CESTAT in its order dt. 24/02/2011 – Relying upon Voltas Limited Vs. UOI [1998 (11) TMI 137 - HIGH COURT OF DELHI] - the demand was set aside by CESTAT vide order dt. 24/02/2011 and there is no sign of quantification for a period of over 2 years – AC was right in sanctioning the refund of remaining amount of deposit made by the appellant after making suitable adjustments – observations of the OIA dt. 22/02/2013 passed by Commr (A) set aside - Decided in favour of Assessee.
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