Commissioner of Central Excise, BBSR I Versus M/s I.O.C.L. - Central Excise - CESTAT KOLKATA - Tri - Passing of Incidence of duty to the customer Eligibility for refund Unjust enrichment - Excess duty paid on bulk supply of explosives on prices determined provisionally Duty decided in lower side Held that - The price was finalized at a lower side and the appellant initially cleared at a higher price with higher duty claimed refund - The higher duty collected from M/s Coal India Ltd., whi................................... Central Excise - Case Laws
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