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<h1>Refund of Duty Paid on Stored Goods Denied Despite Price Changes</h1> <h3>SHRI VIGHNAHAR SSK LIMITED Versus COMMISSIONER OF CUS. & C. EX., PUNE-II</h3> The Appellate Tribunal CEGAT, Mumbai held that duty paid on goods stored in kutcha pits at the correct rate prevailing at the time of storage cannot be ... Refund The Appellate Tribunal CEGAT, Mumbai ruled that duty paid on goods stored in kutcha pits at the correct rate prevailing at the time of storage cannot be refunded, even if the selling price later differed. The appeal for refund of Rs. 4,49,033 was rejected.