https://www.taxtmi.com/caselaws?id=286750 The court ruled in favor of the plaintiffs, manufacturers of soft drinks, allowing them to recover excise duty paid on transport charges incurred for supplying products. The duty was paid under a mistake of law, and the court held that the plaintiffs' claim was within the limitation period. The court emphasized that the State is obligated to refund duty collected without legal authority, regardless of any estoppel claim. Interest was awarded at 12% per annum from the date of duty collection. The judgment clarified the deductibility of transport charges in determining assessable value and ensured a fair resolution for the plaintiffs. en-us Tue, 08 Sep 1987 00:00:00 +0530 Sat, 14 Mar 2020 10:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286750 The court ruled in favor of the plaintiffs, manufacturers of soft drinks, allowing them to recover excise duty paid on transport charges incurred for supplying products. The duty was paid under a mistake of law, and the court held that the plaintiffs' claim was within the limitation period. The court emphasized that the State is obligated to refund duty collected without legal authority, regardless of any estoppel claim. Interest was awarded at 12% per annum from the date of duty collection. The judgment clarified the deductibility of transport charges in determining assessable value and ensured a fair resolution for the plaintiffs. Case-Laws Central Excise Tue, 08 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286750