Appellant Entitled to Refund as Limitation Period u/s 11B of Central Excise Act Doesn't Apply to Revenue Deposit.

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....Refund of deposits - Requirement to issue SCN - Section 11AC (1)(d) of CEA - time limitation - the amount deposited by the appellant-assessee pursuant to audit letter, was in the nature of revenue deposit. Admittedly, the appellant have done the self-assessment at the time of clearance of the goods without including the freight element. In the facts and circumstances, there cannot be any subsequent self assessment. Further, admittedly no revised return was filed - the limitation prescribed under Section 11B is not applicable - the appellant-assessee is entitled to refund of the amount deposited - AT....