https://www.taxtmi.com/caselaws?id=123712 The Tribunal dismissed the application for rectification, upholding the Final Order that found no errors. It concluded that the appellant had not evaded duty, as excess amounts collected from buyers were returned, aligning with the conditions for refund eligibility under Section 11C(2). The Tribunal emphasized the necessity of depositing duty amounts with the Government per Section 11D and referenced legal precedents to support its decision, ultimately maintaining the original ruling based on the Sangam Processors case and Apex Court precedent. en-us Fri, 30 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123712 The Tribunal dismissed the application for rectification, upholding the Final Order that found no errors. It concluded that the appellant had not evaded duty, as excess amounts collected from buyers were returned, aligning with the conditions for refund eligibility under Section 11C(2). The Tribunal emphasized the necessity of depositing duty amounts with the Government per Section 11D and referenced legal precedents to support its decision, ultimately maintaining the original ruling based on the Sangam Processors case and Apex Court precedent. Case-Laws Central Excise Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123712