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2017 (9) TMI 340 - AT - Central ExciseRefund claim - payment of duty in their code of Mumbai - rejection of refund on the ground of time limitation - case of appellant is that limitation is not applicable to something which is not a tax but a deposit made - Held that: - There were no clearances from Mumbai unit. The entire amount deposited remains to the credit of the appellant until it is utilized for the purpose of payment of duty. The refund of the amount deposited cannot be claimed under Section 11B of the Central Excise Act, as the same is not a duty but a deposit - The claim of the appellant may be considered under the provisions of the law other than Section 11B, if any, applicable - appeal allowed - decided in favor of appellant.
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