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2017 (11) TMI 1174 - AT - Central ExciseRefund of amount deposited - In order to avail the course of appellate remedy appellant deposited the amounts confirmed and preferred an appeal before the First Appellate Authority - Held that: - During the pendency of the proceedings, they had deposited the duty liability interest and part of the amount as penalty. On successful litigation on before the Hon’ble High Court of Delhi, they rightfully claimed the amount paid/deposited by them with the authorities. In my view, the First Appellate Authority was correct in coming to a conclusion that the amounts which were deposited by the appellant are refundable. It is settled law that amount paid on the insistence of the Revenue and the matter is successfully contested in higher judicial forum it has to be considered that the assessee has deposited the amount under protest. Appeal dismissed - decided against Revenue.
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