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2015 (12) TMI 801 - AT - Central ExciseRefund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - Held that:- Incidence of levy of Central Excise duty is manufacture or production of excisable goods. If any amount is collected or retained by the Central Excise authorities, which statutorily is not required to be levied, then on filing of formal application by the assessee, such amount has to be refunded. I find from the available records that duty liability on account of investigation has not been determined against respondent by adjudication process. Therefore, in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue, in absence of any specific authority provided under the statute. - No infirmity in the impugned order - Decided against Revenue.
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