TMI Blog2020 (4) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. - Excise Appeal No.41707 of 2019 - Final Order No. 40069/2020 - Dated:- 3-1-2020 - HON BLE MS. SULEKHA BEEVI. C.S., MEMBER (JUDICIAL) Shri P. Kulasekaran, Advocate For the Appellant Shri L. Nandakumar, AC (AR) For the Respondent ORDER The brief facts of the case are that investigations were initiated against the appellant in 2008 alleging clandestine removal of finished products. During the investigation, the appellant deposited an amount of ₹ 9 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to have filed the refund claim within one year of 30.11.2012. In fact, the appellant approached the department with refund claim immediately after the Commissioner (Appeals) order was in favour of the appellant. However, the said refund claim was returned to the appellant without any acknowledgement. It is also informed to the appellant that the department is taking steps to file appeal. Later, department filed appeal before the Tribunal and the same was withdrawn as per the litigation policy. The appellant has filed the present refund claim on 10.01.2019 pursuant to the finality of the litigation on the issue. Therefore, there is no bar of limitation. Further, the time period stipulated in Section 11B cannot be pressed into application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of th assessee. Immediately after the said Final order was passed by the Tribunal, the appellant has filed refund claim. 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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