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TMI Blog2004 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants against the impugned order-in-appeal dated 2-7-2003, the issue relates to the refund of duty in all of Rs. 7,05,672/- paid in excess by them during the period November, 1998 to September, 1999. The appellant is a cooperative society engaged in the manufacture of sugar which can be removed from the factory premises on the strength of release orders issued by the Ministry of Food indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Government of India, Ministry of Food, and as such they were liable to pay duty only at the rate of Rs. 52/- per quintal whereas they paid duty at the rate of Rs. 85/- per quintal. Therefore, they are entitled to the refund of excess duty paid by them specially when the Food Corporation of India had paid them duty at the rate of Rs. 52/- per quintal. 3. On the other hand, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, as levy sugar and supply the same to the Food Corporation of India in order to meet its commitment under the public distribution system. The appellants on that quantity of sugar, paid duty at the rate of Rs. 85/- per quintal, although it was payable at the rate of Rs. 52/- per quintal having been cleared as levy sugar. The Food Corporation of India also paid the duty at this very rate to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants not on concessional rate of Rs. 52/- per qtl. but at the rate of Rs. 85/- per qtl. That being so, it cannot be said that no excess duty had been paid by the appellants or that the excess duty, if any, paid had been recovered by them from the Government. 6. In the light of the above facts which remain undisputed on the file, the appellants are entitled to the refund of the excess duty amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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