https://www.taxtmi.com/caselaws?id=72857 The appellants, a Government of India undertaking, appealed the rejection of their refund claims by lower authorities regarding the bifurcation of basic duty and treatment of retained auxiliary duty. The Tribunal ruled in favor of the appellants, allowing them to refund excess auxiliary duty to customers and submit proof for recalculation and refund sanction. The Tribunal emphasized that the entire basic duty charged was the steel product stage duty, and the full product stage duty paid should be deducted from the cum-duty bill price to determine the assessable value. Relief was granted to the appellants within specified terms. en-us Wed, 18 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72857 The appellants, a Government of India undertaking, appealed the rejection of their refund claims by lower authorities regarding the bifurcation of basic duty and treatment of retained auxiliary duty. The Tribunal ruled in favor of the appellants, allowing them to refund excess auxiliary duty to customers and submit proof for recalculation and refund sanction. The Tribunal emphasized that the entire basic duty charged was the steel product stage duty, and the full product stage duty paid should be deducted from the cum-duty bill price to determine the assessable value. Relief was granted to the appellants within specified terms. Case-Laws Central Excise Wed, 18 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72857