https://www.taxtmi.com/caselaws?id=268768 The appeal was allowed. The excess amount collected over the insurance premium was held not to be taxable under the Central Excise Act. The excess collection, considered as profit, was deemed not liable to duty, and the State was directed to refund the excess collection to the appellant. en-us Thu, 16 Oct 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268768 The appeal was allowed. The excess amount collected over the insurance premium was held not to be taxable under the Central Excise Act. The excess collection, considered as profit, was deemed not liable to duty, and the State was directed to refund the excess collection to the appellant. Case-Laws Central Excise Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268768