Payment During Investigation Considered Pre-Deposit; Section 11B Refunds Not Applicable for Appeal Hearings in Central Excise.

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....Refund - the payment made during investigation is in the nature of pre-deposit or not - It is obvious that once the appellant paid the substantial duty amount there cannot be further direction of separate deposit for hearing the appeal but that itself does not change the character of payment at the time when it was made. I am of the view that if the similar payment is considered as pre-deposit then in no case of refund section 11B will apply. - AT....