https://www.taxtmi.com/caselaws?id=114163 The Tribunal dismissed the appeal, upholding the decisions of the lower authorities regarding duty payment, refund claims, and excess duty treatment. The judgment emphasized the correct calculation of refund amounts and the absence of errors in the Assistant Collector's determinations. Legal principles on duty payment based on selling price, refund claims, and the treatment of excess duty collected from buyers were thoroughly analyzed, leading to the comprehensive resolution of the case issues. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 17:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114163 The Tribunal dismissed the appeal, upholding the decisions of the lower authorities regarding duty payment, refund claims, and excess duty treatment. The judgment emphasized the correct calculation of refund amounts and the absence of errors in the Assistant Collector's determinations. Legal principles on duty payment based on selling price, refund claims, and the treatment of excess duty collected from buyers were thoroughly analyzed, leading to the comprehensive resolution of the case issues. Case-Laws Customs Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114163