https://www.taxtmi.com/caselaws?id=54791 The Tribunal allowed the refund claim for the differential duty between free sale and levy sugar rates. It held that duty is determined at the time of clearance, and since the duty burden was on the appellants, they were entitled to the refund. The decision emphasized the importance of clarity in duty payment regulations and the responsibility for duty payment in cases of sugar clearance under different classifications. en-us Mon, 12 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54791 The Tribunal allowed the refund claim for the differential duty between free sale and levy sugar rates. It held that duty is determined at the time of clearance, and since the duty burden was on the appellants, they were entitled to the refund. The decision emphasized the importance of clarity in duty payment regulations and the responsibility for duty payment in cases of sugar clearance under different classifications. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54791