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2014 (3) TMI 12 - AT - CustomsDenial of refund claim - Refund of extra duty deposit - Applicability of Section 27 - Held that:- impugned extra duty deposit has been collected as a form of security. Though the department contends that such deposit has to be treated as duty, such a bland contention cannot be accepted to deny refund of the security amount which has been deposited by the appellants at the time of provisional assessment - extra duty deposit appears to be more in the form of a security and not in the nature of duty. Hence the lower appellate authority applying the Board’s circular issued in the case of refund of pre-deposit to a case of refund of extra duty deposit cannot be faulted. Hence the impugned order requires no interference - Decided against Revenue.
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