2014 (2) TMI 725

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.... Adv. Mr.C.B.Prasad, Adv. Mr.Om Prakash, Adv. Mrs.Anil Katiyar, Adv. Mr. B. Krishna Prasad, Adv. Mr. Shreekant N. Terdal, Adv. For the Respondent : Mr.Shekhar Naphade, Sr.Adv. Ms. Shubhangi Tuli, Adv. Mr. Vimal Chandra S. Dave, Adv. ORDER CIVIL APPEAL No.7862 OF 2009 We have heard learned counsel for the parties. The dispute between the rival parties was, whether duty was deductible under ....

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....92. It is not a matter of dispute that the above issue has been settled inasmuch as, the assessee is liable to pay duty in terms of Heading No.59.02. The controversy in the present civil appeal, pertains to the refund of the excess differential amount, recovered by the respondent assessee from the Excise Department, to the consumers. The issue that would arise for consideration is, whether the re....