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2018 (1) TMI 297 - AT - Central ExciseInterest on rebate - whether the amount of interest recovered from the appellant erroneously adjusting against the rebate claim, become time bar when claimed by the appellant subsequent to the order in appeal determining the correct amount of interest required to be appropriated against the rebate claims? - Held that: - the amount of ₹ 7,98,463/- was considered to have been appropriated in excess. This wrong appropriation of ₹ 7,98,463/- cannot be considered as a separate refund amount and its claim is barred by limitation when the appellant requested for release of the said amount through their letter dated 26.03.2012 - the amount which was initially claimed as refund if reduced by the adjudicating authority, but later restored by the Appellate Authority, second refund claim need not be filed again in claiming that amount - appeal restored.
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