1987 (1) TMI 373 - AT - Central Excise

Summary

The case involved M/s. Poona Beverages Pvt. Ltd., manufacturers of aerated waters, claiming exemption from duty under notification No. 71/78 CE for initial clearances up to Rs. 5,00,000. The Assistant Collector approved the exemption but rejected part of the refund claim as the duty element was already recovered from customers. The Appellate Tribunal upheld the rejection, stating that duty refundable should be calculated based on the assessable value inclusive of the duty recovered from customers. The appeal was dismissed.