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2019 (11) TMI 426 - AT - Central ExciseRefund claim - Deposit paid on debonding of unit - Revenue directed the appellant to pay differential duty of ₹ 83,49,549/- which was deposited by the appellant on 20 November, 2009 - Appellant claimed refund of the said amount - HELD THAT:- The observations of learned Commissioner (Appeals) that calculation of duty payable on the indigenous capital goods for conversion of 100% EOU to EPCG scheme was done on self assessment basis are contrary to the fact of the case. We, therefore, hold that impugned order is not sustainable and we set aside the same and remand the matter to learned Commissioner (Appeals) to decide the matter afresh by taking into consideration copies of said two letters referred - Appeal allowed by way of remand.
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