Refund of excise duty - the appellants were not required to pay ...
Case Laws Central Excise
March 19, 2020
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
View Source