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2011 (11) TMI 420 - HC - Central ExciseApplication for refund - Notification No.9/2001 CE, dated 1-3-2001 - SSI Exemption - held that:- the application was filed by the assessee under Section 11B of the Act for refund of the excess amount of duty paid in a sum of Rs. 80,161/- under the mistaken notion that the actual duty to be paid was 12.8% whereas, in fact, quantum of excess duty liable to be paid by the assessee was only 9.6% from 31-8-2011 to 12-12-2001. Further, excess duty paid has been collected and credited to the consignee and the entire burden of duty has been borne by the assessee and has not been passed on to the consignee. Therefore, we hold that conditions of Section 11B of the Act have been satisfied. - Refund allowed - Decided in favor of the assessee.
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