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2020 (2) TMI 514 - AT - Central ExciseRefund of excess duty - manufacture of clinker and cement - appellant was required to pay the duty @ ₹ 350 PMT as per the Notification No.4/2007, since there was a confusion during the relevant time, they paid the duty @ ₹ 400 PMT and subsequently filed refund claim - HELD THAT:- In the present case, the appellant has supplied the cement to Government bodies i.e. M/s. AP Housing Corporation, Hyderabad - Further as per the N/N. 4/2007 which prescribes the rates of duty, the appellant’s case falls under Sl.No.1A which prescribes the rate of duty @ ₹ 350 PMT. N/N. 4/2007 has prescribed different rates for different categories. Sl.No.1(A) prescribed the rate of ₹ 350/- PMT whereas the sl.No.1(C) prescribed the rate of ₹ 400 PMT. If the conditions laid down under a particular Sl.No. is satisfied, the manufacturer is allowed to manufacture goods prescribed against the said sl.no. Further, in this case, the goods were in packaged form being marked with the RSP and the price being less than ₹ 190 / bag even though the supply was to the Government undertaking and hence the rate applicable is only ₹ 350 PMT and not ₹ 400 PMT at which the appellant has paid the duty. Refund allowed - appeal allowed - decided in favor of appellant.
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