https://www.taxtmi.com/caselaws?id=394895 Differential cost recovery charges for customs officers' supervision at a 100% EOU were held unsustainable where the governing Board circular could not override the applicable regulations and the levy did not qualify as merchant overtime charges for supervision during normal working hours within the jurisdictional area. The disputed amount had been paid under protest, and refund was therefore available together with interest. The prior finding that the assessee had not raised the issue earlier was treated as factually incorrect, and relief was granted against the impugned demand to the extent it upheld the charge. en-us Thu, 06 Feb 2020 00:00:00 +0530 Tue, 28 Apr 2020 23:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394895 Differential cost recovery charges for customs officers' supervision at a 100% EOU were held unsustainable where the governing Board circular could not override the applicable regulations and the levy did not qualify as merchant overtime charges for supervision during normal working hours within the jurisdictional area. The disputed amount had been paid under protest, and refund was therefore available together with interest. The prior finding that the assessee had not raised the issue earlier was treated as factually incorrect, and relief was granted against the impugned demand to the extent it upheld the charge. Case-Laws Central Excise Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394895