TMI Blog2008 (2) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be called to be deposit of duty, in which case the limitation provisions will not come into action - appeal dismissed - decided against Revenue. - E/1353/2007 - A/340/2008-WZB/AHD - Dated:- 19-2-2008 - Ms. Archana Wadhwa, JJ. REPRESENTED BY : Shri M.M. Mathkar, JDR, for the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order]. After rejecting the stay petition f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11AC. As such, the said amount of Rs. 50,000/- deposited by them during investigation remained to be refunded to them. 3. Accordingly, they applied for refund of the same, which was rejected by the Adjudicating Authority on the ground of time bar. However, on appeal Commissioner (Appeals) observed that the said deposit does not assume the character of duty till they are appropriated under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. Bajaj Foods Ltd. [2007 (209) E.L.T. 191 (Tri.-Ahmd.)] laying down that the statutory authorities are bound by the limitation provided under the Act, are not relevant inasmuch as the deposit in question is not duty and the assessee is not seeking refund of duty so as to act beyond limitation provisions. 5. In view of the above, I do not find any infirmity in the view adopted by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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