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2008 (3) TMI 166 - AT - Central ExciseAppellant manufactures Railway wagons with inputs (couplers & bogies) received from its sister unit - as per their contract with Railways, the amount over the excise duty remitted by manufacturers of bogies & couplers sourced by them would be reimbursed by the Railways as part of the cost of wagons supplied by the appellants – Sec. 11D provides only for recovery of any amount collected by a manufacturer in excess of excise duty due, hence demand u/s 11D is not justified – stay granted
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