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2017 (4) TMI 884 - AT - Central ExciseRefund claim - rejection on the ground of limitation - case of appellant is that as such excess amount of ₹ 2,59,410/- is in the nature of Revenue deposit and no limitation is attracted - Held that: - the amount excess paid in December, 2003 is in the nature of Revenue deposit. Further, there is no limitation for refund of Revenue deposit - the refund claim is not barred by limitation - refund allowed - decided in favor of appellant.
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