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2019 (8) TMI 1716 - CESTAT CHENNAIRefund claim of the pre-deposit paid in excess - excess pre-deposit was made by mistake - HELD THAT:- Admittedly, the appellant is not claiming refund of any part of the amount it paid during the investigation which is shown to have been appropriated, but is only claiming refund of the excess pre-deposit made by mistake while filing its first appeal; it would have been different if no such amounts were paid during investigation. The purpose of pre-deposit has been satisfactorily met by the appellant and hence, in view of the specific facts of the case, the appellant should get back the excess pre-deposit made by mistake - When the legislature makes it clear what is to be collected as pre- deposit, in the absence of any finding with regard to the non-satisfaction of such conditions as to the pre-deposit, the Revenue cannot retain such excess amount remitted by mistake. Appeal allowed - decided in favor of appellant.
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