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2020 (4) TMI 600 - AT - Central ExciseRefund of duty paid during investigation - Applicability of Section 11B of Central Excise Act, 1944 - HELD THAT:- Section 11B of Central Excise Act, 1944 comes into application only in the case of refund of excise duty. In the present case, when the amount is paid during investigation, it does not attain the character of duty. A deposit is made to safeguard the interest of Revenue pending adjudication whereas the duty is paid for discharging a statutory obligation - It has been held in various decisions that amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such pre-deposit, a mere letter to the department is sufficient. The refund of pre-deposit does not require to take recourse of Section 11B at all. The rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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