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2008 (4) TMI 93 - AT - CustomsSale of imported and indigenous petroleum products – Allegation that duty reflected in the invoice in respect of imported products was higher than the CVD actually paid – in petroleum products oil companies have to accept price fixed by govt. as per Administered Price Mechanism Scheme – so there is system of adjustment of duty paid by oil pool account – duty collected was not retained by the appellants but deposited with Central Govt. - so allegation of excess collection of duty is not correct
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