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If you have a cable rated for 60 A and at the input end of this cable you use a 100 A breaker, then that cable is not protected from failure. Put a 100 A load on the cable and the breaker may never trip, but after a period of time the cable will probably overheat melting the insulation and fully short.
A 60 A breaker at the load end of the cable does not protect the cable. This 60 A breaker only protects the wiring or load following the 60 A breaker.
There is nothing to prevent an overload across the cable preceeding the 60 A breaker.
The entire theory of circuit protection is that the protective device is to protect that circuitry that follows the protective device. As you progress to the final load you will probably have protective devices that have lower ratings the closer to the load.
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