2014 (3) TMI 12

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..... contention cannot be accepted to deny refund of the security amount which has been deposited by the appellants at the time of provisional assessment - extra duty deposit appears to be more in the form of a security and not in the nature of duty. Hence the lower appellate authority applying the Board’s circular issued in the case of refund of pre-deposit to a case of refund of extra duty deposit ca .....

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..... sing the appeal against the decision of the Hon ble Bombay High Court in the case of M/s. Suvidhe Ltd. v. Union of India - 1996 (82) E.L.T. 177 (Bom.). 3. I find from the grounds of appeal that the impugned extra duty deposit has been collected as a form of security. Though the department contends that such deposit has to be treated as duty, such a bland contention cannot be accepted to deny ref .....

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