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2017 (2) TMI 984 - CESTAT ALLAHABADRefund claim - during the pendency of investigation and proceedings appellant had deposited ₹ 8,36,185/- and ₹ 1.5 crore and they were in the form of Revenue deposit and since they were not adjudged as duty through the proceedings, the provisions of Section 11B and Rule 233B of Central Excise Rules, 1944 were not applicable and requested to allow refund of said amounts. Held that: - the amounts, which are deposited during the pendency of investigation and proceedings, if the same are not adjudged as duty fine or penalty then the amount that is not adjudged as duty, fine and penalty is to be treated as Revenue deposit and the provisions of refund of duty shall not be applicable to the same. The amount which has been adjudged is as per the authority of law and the amount which is in excess of the adjudged amount if retained that such retention of said amount shall be without authority of law and Article 365 of Constitution of India has not authorized Revenue to retain such amount - appeal allowed - decided in favor of appellant.
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