https://www.taxtmi.com/caselaws?id=48489 Where captively consumed diesel engines were treated by the assessee as dutiable, and the dispute arose only because the Revenue pressed Rule 57CC, refund was confined to any amount paid in excess of the duty lawfully payable. The Court accepted that once the Tribunal preferred the assessee's legal position and rejected the Revenue's contrary stand, the refund claim could not extend to the full debit amount. The operative principle is that, in a captive-consumption duty dispute, restitution is limited to the excess payment actually made over the correct duty liability. en-us Tue, 08 Jul 2008 00:00:00 +0530 Wed, 04 Aug 2010 17:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48489 Where captively consumed diesel engines were treated by the assessee as dutiable, and the dispute arose only because the Revenue pressed Rule 57CC, refund was confined to any amount paid in excess of the duty lawfully payable. The Court accepted that once the Tribunal preferred the assessee's legal position and rejected the Revenue's contrary stand, the refund claim could not extend to the full debit amount. The operative principle is that, in a captive-consumption duty dispute, restitution is limited to the excess payment actually made over the correct duty liability. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48489