https://www.taxtmi.com/caselaws?id=51365 Rule 51(A) of the Central Excise Rules, 1944 allowed storage of duty-paid goods with departmental permission on payment of appropriate duty, and the duty on molasses stored in kutcha pits was paid at the rate prevailing when storage took place. The later difference between the duty-paid value and the eventual sale price did not show any excess or mistaken payment of central excise duty. On that basis, refund was not admissible and the claim was rightly rejected. en-us Mon, 07 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51365 Rule 51(A) of the Central Excise Rules, 1944 allowed storage of duty-paid goods with departmental permission on payment of appropriate duty, and the duty on molasses stored in kutcha pits was paid at the rate prevailing when storage took place. The later difference between the duty-paid value and the eventual sale price did not show any excess or mistaken payment of central excise duty. On that basis, refund was not admissible and the claim was rightly rejected. Case-Laws Central Excise Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51365