https://www.taxtmi.com/caselaws?id=392070 Packaged cement bearing a declared retail sale price and sold below the notification threshold qualified for the concessional duty rate under the exemption entry. The fact that the supplies were made to Government bodies did not change the applicable tariff treatment once the notification conditions were satisfied. On that reasoning, the excess duty had been paid incorrectly and refund was due; the denial of refund was unsustainable. en-us Tue, 11 Feb 2020 00:00:00 +0530 Wed, 12 Feb 2020 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392070 Packaged cement bearing a declared retail sale price and sold below the notification threshold qualified for the concessional duty rate under the exemption entry. The fact that the supplies were made to Government bodies did not change the applicable tariff treatment once the notification conditions were satisfied. On that reasoning, the excess duty had been paid incorrectly and refund was due; the denial of refund was unsustainable. Case-Laws Central Excise Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392070