2005 (12) TMI 158

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..... ctorate of Sugar (Ministry of Food) New Delhi's release order dated 28-10-98. The sugar was cleared on payment of duty at the rate applicable to free sale sugar. Subsequently, Directorate of Sugar under their letter dated 17-11-98 modified their letter dated 28-10-98 making it clear that levy sugar is being purchased from part of free sale sugar. Thus, the appellants who had paid duty at the rate .....

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..... tial amount. This order of the Assistant Commissioner was upheld by the Commissioner (Appeals). 2. It was pleaded that quota of levy sugar and free sale sugar is decided by the Directorate of Sugar, Ministry of Food. Now once this quota is decided, the factory has to clear the sugar at the rate applicable to levy sugar or free sale sugar. The quantity in dispute was cleared by the appellants fro .....

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..... und should be allowed. Reliance was placed on the Tribunal's decision in the case of U.P. State Sugar Corporation Ltd. v. CCE, Meerut-I, Final Order No. 1848/2005-SM(BR), dated 5-8-2005 [2006 (193) E.L.T. 585 (T)] wherein the identical situation, the Tribunal allowed the refund for differential duty. 3. It was pleaded for the Revenue that when on 17-11-98 the appellants had received the intimati .....

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