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2019 (4) TMI 2121 - CESTAT CHANDIGARHRecovery of refund on account of excess payment of duty through PLA - appellant have not claimed credit on certain inputs which resulted in excess payment of duty in cash - HELD THAT:- Admittedly, the duty paid through PLA was not required to be paid by the appellant, therefore, the same is refundable. Similar issue has been examined by this Tribunal in the case of Shree Nath Industries [2018 (5) TMI 195 - CESTAT CHANDIGARH] wherein this Tribunal has observed In this case, it is the case of the Revenue itself that they were not required to pay duty, therefore, the excess amount paid by the appellant is merely a deposit not a duty. Hence, the provisions of Section 11A of the Act, is not applicable to the case. In that circumstances, the appellant is not required to pay the excess refund claimed by them. The demand confirmed against the appellant is not sustainable. Accordingly, the impugned order is set aside and the appeal is allowed.
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