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2017 (10) TMI 887 - CESTAT MUMBAIRefund claim - Section 11B of the Central Excise Act - rejection on the ground that they have deposited ₹ 10,00,000/- towards liability of duty but they have not debited any amount from their PLA account - Held that: - An amount of ₹ 10,00,000/- deposited through GAR-7 challan is only towards the duty and not for anything else and cannot be said that the amount paid through GAR-7 is not towards excise duty but for something else. It is settled position that any amount which is refundable the only provision applicable is Section 11B of the Central Excise Act - the refund cannot be denied only on the ground that the amount deposited through GAR-7 challan was not shown as credit in PLA and not debited as duty therefrom - appeal dismissed - decided against Revenue.
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