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2014 (7) TMI 150 - AT - Central ExciseDenial of refund claim - refund of amount deposited during investigation when no SCN was issued - noticing the fact that, appellant had claimed Drawback as well as Cenvat Credit on the Inputs department asked the assessee to deposit the amount - assessee deposited ₹ 10 lakhs - no further action/activity was initiated against the assessee - Held that:- Adjudicating Authority had rejected the refund claim only on the ground that the refund claim is hit by limitation. - there is nothing on record to indicate that the amount of ₹ 10 lacs paid by the appellant was an amount of duty. If the assessee deposits any amount during investigation, said amount unless on confirmation appropriated, cannot be considered as duty and the provisions of Section 11B of the Central Excise Act 1944 cannot be applied. - Following decision of Jalan Dyeing and Bleaching Mills [2011 (6) TMI 513 - CESTAT, MUMBAI] refund allowed - Decided in favour of assessee.
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