2016 (12) TMI 710

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....have recovered excess freight over and above actual freight paid by them. The Revenue has demanded the excise duty on the excess collection on the freight, the appellants have deposited the duty. Subsequently they claimed the refund of the said differential duty on the ground that as per Hon'ble Supreme Court judgment in the case of Baroda Electric Meters Ltd. Vs. Collector of Central Excise 1997 ....

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....l duty paid on the excess freight was rightly refundable to them. He also placed reliance on the following judgements: (i) Baroda Electric Meters Ltd. Vs. Collector of Central Excise 1997 (94) E.L.T. 13 (S.C.) (ii) Escorts JCB Ltd. Vs. Commissioner of Central Excise, Delhi-II 2002 (146) E.L.T. 31 (S.C.) (iii) Shenoy & Company Vs. Commercial Tax Officer 11985 (21) E.L.T. 14 (S.C.) (iv) U.P. Pol....