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<h1>Appellate Tribunal rejects appeal on excess duty rates, orders refund to customers.</h1> The Appellate Tribunal CEGAT, New Delhi, rejected the appellants' appeal against the order-in-appeal. The appellants were found to have cleared inputs at ... Demand - Differential duty The Appellate Tribunal CEGAT, New Delhi, rejected the appeal filed by the appellants against the order-in-appeal. The appellants cleared inputs at a higher duty rate, collected excess amount from customers, and were not entitled to retain it. The appeal was rejected as the appellants created a situation benefiting customers with higher duty credit.
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