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2015 (9) TMI 929 - HC - Central ExciseRefund of amount paid as pre-deposit as a per-condition to admit appeal - unjust enrichment - Levy of duty on free market sugar - Exemption under Notification No. 130/83-C.E. and 131/83-C.E., dated 27-4-1983 - Held that:- Pre-deposit amount remitted by the respondent, as a condition precedent for filing the further appeal before CEGAT need not be refunded, necessary submission in that behalf ought to have been made before CEGAT itself. When the application is filed under Section 11B of the Act, the Assistant Collector appears to have thought that he is not bound by the order passed by the CEGAT at all and virtually treated the adjudication that has taken thus far, as irrelevant. It is curious to note that the amount involved in this case is one, of pre-deposit and not the one recovered or collected from a manufacturer as excise duty. Another factor is that CEGAT has referred to a trade notification, which added strength and kept the entire issue beyond pale of doubt. Benefit that has accrued to the respondent on the basis of long drawn adjudication was denied to him - Though the Collector of Customs & Central Excise (Appeals), Hyderabad, upheld such an act, the CEGAT, Bangalore, has taken the correct view and we do not find any substance in the questions that are framed in this CERC. - Decided against Revenue.
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