Excess amount paid by appellant is merely a deposit not a duty; Refund allowable

Pearl Drinks Limited Vs C.G. & S.T. Jammu (CESTAT Chandigarh)

It is a fact on record that at the time of clearance of goods, the appellant paid duty and claim refund thereof only, there is a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment of duty. In these circumstances, I hold that the appellant is entitled for refund of duty paid in cash at the time of clearance of goods as held by this Tribunal in the case of Shree Nath Industries

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