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TMI Blog2005 (8) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the refund claim filed by the appellant. 3. The brief facts of the case are that the appellants are engaged in the manufacture of sugar and their production is to be cleared as free sale sugar as well as levy sugar which is allowed to be cleared as such. The free sale sugar is liable to duty @ Rs. 85/- per qtl. whereas levy sugar is leviable to pay duty @ Rs. 52/- per qtl. The Sugar Directora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of quota of free sale portion subsequently this condition was deleted. The appellant filed a refund claim in respect of the quantity which was cleared as levy sugar which is liable to pay duty @ Rs. 52/- per qtl. whereas the appellant paid @ Rs. 85/- per qtl. 4. The adjudicating authority as well as Commissioner (Appeals) rejected the refund claim on the ground that subsequent to clearance varia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the sugar was cleared as levy sugar at the rate applicable to the levy sugar, therefore, there is no price variation after the clearance of the sugar in question. The appellant also produced the certificate issued by the U.P. Cooperative Federation Ltd. to the effect that the quantity of 198.9 qtls. sugar was released by the appellant received by them and they had only paid duty @ Rs. 52/- per q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectorate, Government of India. In the letter, it was mentioned that this sugar is out of the free sale portion. In view of this letter, the appellant cleared the sugar of UP Co-operative Federation Ltd. at the rate applicable to the levy sugar but appellant paid duty as applicable on free sale sugar in view of the letter. Subsequently the condition that this sugar is out of free sale portion was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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