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2020 (3) TMI 150 - AT - Central ExciseRefund of CENVAT amount and interest - the payment made during investigation or before issuance of show cause notice is in the nature of pre-deposit or not - applicability of time limitation - HELD THAT:- As per the fact of the present case the appellant have paid consciously and knowingly that the said payment is towards alleged wrong availment of cenvat credit and also paid interest thereon which is payable in terms of rule 14 of Cenvat Credit Rules, 2004. Therefore at the time of payment the nature of payment was clearly as of duty and not the deposit. The payment of cenvat credit was considered by the tribunal as sufficient for hearing the appeal. It is obvious that once the appellant paid the substantial duty amount there cannot be further direction of separate deposit for hearing the appeal but that itself does not change the character of payment at the time when it was made. I am of the view that if the similar payment is considered as pre-deposit then in no case of refund section 11B will apply. Both the lower authorities have rightly held, the refund is time bar - Appeal dismissed - decided against appellant.
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