https://www.taxtmi.com/caselaws?id=107622 A 100% export-oriented unit was held entitled to refund of excess duty where it had collected duty from customers at 5% but had actually paid 10% under the relevant notifications. The lower authorities' concurrent factual finding that the assessee bore the 5% excess was accepted, because the Department produced no evidence to show that 10% duty had been recovered from customers and the show cause notice also did not make that allegation. In the absence of contrary material, there was no basis to deny refund, and the Revenue's challenge failed. en-us Thu, 03 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107622 A 100% export-oriented unit was held entitled to refund of excess duty where it had collected duty from customers at 5% but had actually paid 10% under the relevant notifications. The lower authorities' concurrent factual finding that the assessee bore the 5% excess was accepted, because the Department produced no evidence to show that 10% duty had been recovered from customers and the show cause notice also did not make that allegation. In the absence of contrary material, there was no basis to deny refund, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107622