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2019 (4) TMI 84 - AT - Central ExciseRefund claim - time limitation - Section 11B of the Central Excise Act, 1944 - application for refund was filed beyond the period of one year - appellant’s first contention is that the amounts were paid during the investigation and they should be treated only as deposits and not as payment of duty - Held that:- If no SCN is issued under Section 11A the amounts deposited need to be refunded to the person who deposited to them. However, an exception has been made under Section 11AC. The purpose of this provision is to avoid unnecessary litigation when the assessee agrees with the department’s point of view at the stage of investigation itself. In such a case, the assessee can pay the duty interest and penalty and no show cause notice needs to be issued in terms of Section 11AC. In this case, the appellant had voluntarily paid the amounts during the investigation and without protest. Therefore, a letter was issued by the department confirming the payments made by the appellant and stating that the proceedings are need to have been concluded under Section, 11AC. Wherever the duty has been paid in excess of what was required to be paid or has been claimed to be paid in excess of what have been required to paid, the provisions of Section 11B apply in full force. Appeal disposed off.
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