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2020 (4) TMI 339 - AT - Central ExciseRefund in cash of excess excise duty paid - applicability of time limitation u/s 11B of CEA - appellant is before this Tribunal on the ground that the excess amount paid by them is not classifiable as tax or excise duty, rather it is revenue deposit - HELD THAT:- The excess amount deposited by the appellant is not in the nature of excise duty, but revenue deposit. Further, the law in this case is settled that in case of revenue deposit the limitation prescribed under Section 11B is not applicable - adjudicating authority is directed to grant refund in cash in terms of Section 142(5) of CGST Act, 2017 - appeal allowed - decided in favor of appellant.
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