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2017 (6) TMI 1140 - AT - Central ExciseRefund claim - rejection on the ground of time limitation - Held that: - the amount of ₹ 47,49,715/- paid under protest by appellant on 22/03/2006 was not towards any duty adjudged against the appellant by any competent authority. The said amount was neither the duty liability arising out of manufacture nor arising out of any confirmed demand. Therefore, the said amount was Revenue deposit with Revenue. Since the demand raised in respect of said issue amounting to ₹ 48,90,461/- does not survive, the exchequer does not have right to keep the said amount with it - refund allowed - appeal allowed - decided in favor of appellant.
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