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2008 (11) TMI 226 - AT - Central ExciseRefund – refund of per deposit – period of limitation - The appellants pre-deposited an amount of Rs. 50,000/- ordered by the Commissioner (A). However, in the appeal before the Commissioner (A), an order was passed in favour of the appellant. Consequently, they were entitled for refund of the pre-deposit made in the year 2001. The appellants made a claim for refund of the pre-deposit only in the year 2007 – held that - where pre-deposits are made under Section 35F of the Central Excise Act, the decision goes in favour of the appellant and the pre-deposited amount should be refunded suo motu by the department without much delay. In any case, there is no justification for rejecting refund claim by applying the general limitation act. As the amount claimed as refund is a pre-deposit, the limitation under Section 11B will not be applicable in terms of the decided case-laws cited by the learned counsel – refund allowed.
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