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2017 (11) TMI 599 - AT - Central ExciseRefund claim of duty reversed - time limitation - Section 11 B of the Central Excise Act - Bagasse - Rule 6(3) of CCR, 2004 - Held that: - Bagasse is not a dutiable item and not a manufacturer item, there was no question of any reversal of duty under the provision of Rule 6(3) of CCR, 2004. Under such facts and circumstances, the amount reversed by the appellant u/r 6(3) of CCR was in the nature of revenue deposit. Further, it is an admitted fact that such amount was reversibly deposited under protest - refund allowed - appeal allowed - decided in favor of appellant.
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