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TMI Blog2011 (10) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, refund of any amount which is debited in the accounts has to be treated as refund of duty only - amount paid for the second time, is only a deposit and cannot be considered as duty, cannot be sustained - Following decision of BDH Industries v. CC(A), Mumbai [2008 (7) TMI 78 - CESTAT MUMBAI] - Decided against assessee. - E/1175/2010 - A/1764/WZB/AHD - Dated:- 13-10-2011 - Shri B.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of BDH Industries v. CC(A), Mumbai, reported in 2008 (229) E.L.T. 364 (Tri.-LB). 2. Learned Counsel on behalf of the Appellant submits when the payment has been made twice, the second payment ceases to be in the nature of duty, but has to be treated only as a deposit. Therefore, the refund has to be sanctioned within 3 years as per the provisions of Limitation Act and the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to accounting error or whatever may be the reason, the debit entry in the accounts is only towards the payment of duty and therefore, refund of any amount which is debited in the accounts has to be treated as refund of duty only. Since the Larger Bench has decided that any debit entry made in the accounts towards payment of duty has to be treated as duty, the Refund Claim for the same has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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