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2018 (1) TMI 762 - AT - Central ExciseDemand of differential duty - Section 11D of CEA - Sale 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 – Held that: - similar issue decided in the case of INDIAN OIL CORPORATION LTD. Versus COMMR. OF CUS., KANDLA [2008 (4) TMI 93 - CESTAT, AHMEDABAD], where it was held that 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 - the demand u/s 11D against the Appellant is not sustainable - appeal allowed.
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