1994 (8) TMI 107 - AT - Central Excise

Summary

The appeal was against an order by the Collector of Central Excise regarding duty payment on LDPE. Appellants paid duty at 40% instead of 27% and claimed excess duty refund. Later, it was found they recovered duty from customers at 40%. A demand for Rs. 3,26,974.37 was issued, which was confirmed by the authorities. Appellants argued they legitimately claimed refund after recalculating assessable value. The Tribunal allowed the appeal, stating that adding the refund to assessable value was incorrect in a situation where manufacturers bear excise duty.