https://www.taxtmi.com/caselaws?id=109229 The tribunal dismissed the appeal, ruling that duty paid under Section 3 for Alloy Steel Castings cannot be refunded as duty under Section 3A for Non-Alloy Steel Ingots. The tribunal upheld the validity of duty paid for Steel Castings during non-production of Non-Alloy Steel Ingots, emphasizing that no refund was warranted as duty was correctly paid based on goods manufactured. The tribunal rejected the claim for excess payment refund, stating that duty paid during the dispute period was not in excess and no refund was due. en-us Thu, 16 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109229 The tribunal dismissed the appeal, ruling that duty paid under Section 3 for Alloy Steel Castings cannot be refunded as duty under Section 3A for Non-Alloy Steel Ingots. The tribunal upheld the validity of duty paid for Steel Castings during non-production of Non-Alloy Steel Ingots, emphasizing that no refund was warranted as duty was correctly paid based on goods manufactured. The tribunal rejected the claim for excess payment refund, stating that duty paid during the dispute period was not in excess and no refund was due. Case-Laws Central Excise Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109229