2006 (6) TMI 293

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.... Shri S.N. Prasad, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of duty of Rs. 10,94,130/-. The applicant filed a refund claim for this amount, which was deposited under the KVS Scheme under the declaration filed by the appellant, which was not accepted by the competent authority. Subsequently, the Commissi....

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....isions of Section 93 of the Finance Act. The contention of the applicant is that when the amount is adjusted by the Commissioner of Central Excise against the demand and the demand has been set aside, they are entitled for refund. Revenue relied upon the provisions of Section 93 of the Finance Act, which provides that any amount paid in pursuance to the declaration under Section 93 shall not be re....