https://www.taxtmi.com/circulars?id=6252 Excess excise duty collected on levy sugar - the differential between duty charged to buyers and concessional duty payable by new factories - must be credited to the Government account and cannot be retained by the factories; any refundable portion may be returned only to the person who bore its incidence. Retention is not permissible under the applicable Central Excise amendment and judicial authority, and pending cases should be decided on that basis. en-us Tue, 08 Feb 1994 00:00:00 +0530 Wed, 01 Jul 2009 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6252 Excess excise duty collected on levy sugar - the differential between duty charged to buyers and concessional duty payable by new factories - must be credited to the Government account and cannot be retained by the factories; any refundable portion may be returned only to the person who bore its incidence. Retention is not permissible under the applicable Central Excise amendment and judicial authority, and pending cases should be decided on that basis. Circulars Central Excise Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6252