Refund of excise duty - the appellants were not required to pay ...
Appellants Entitled to Refund for Excess Excise Duty Paid; Lower Authority's Order Incorrectly Overturned by First Appellate Authority.
March 19, 2020
Case Laws Central Excise AT
Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. - The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - AT
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