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of <h1>Cooperative society wins appeal, to receive refund for excess sugar duty payment.</h1> The Tribunal allowed the appeal of a cooperative society engaged in sugar manufacturing, finding that they had paid excess duty on sugar due to a ... Refund claim - Excess payment of duty Issues:Refund of excess duty paid on sugar by a cooperative society engaged in sugar manufacturing during a specific period.Analysis:The appeal was filed against an order-in-appeal related to the refund of duty paid in excess by the appellants during a specific period. The appellant, a cooperative society manufacturing sugar, had to distinguish between levy sugar acquired by the Government and free sale sugar. The duty rates for levy sugar and free sale sugar were different during the disputed period. The appellant contended that they should pay duty at the rate applicable to levy sugar but had paid duty at the higher rate applicable to free sale sugar. The Food Corporation of India had paid duty at the lower rate for the sugar received. The Government had taken a loan of sugar from the free sale quota of sugar manufacturers, including the appellants, and later allowed them to sell sugar from the levy sugar quota. Despite this, the appellants paid duty at the higher rate for the sugar sold, leading to excess duty payment.The Tribunal found that the facts were not disputed. The appellants were required to clear a specific quantity of sugar as levy sugar, paying duty at the lower rate, but they paid duty at the higher rate applicable to free sale sugar. Even after the Government allowed them to transfer the sugar back to the free sale quota, the appellants continued to sell it at the higher duty rate. The Tribunal concluded that the excess duty amount was paid by the appellants and remained unrecovered. Therefore, the refund claims of the appellants were wrongly rejected by the lower authorities. The impugned order was set aside, and the refund claims of the appellants were allowed. The appeal of the appellants was allowed with consequential relief as per law.
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