2018 (4) TMI 1301

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....259, 76841, 76910 & 76919/17 - F/O/75608-75624/2018<br>Central Excise<br>SHRI (DR.) SATISH CHANDRA, PRESIDENT AND SHRI C. J. MATHEW, TECHNICAL MEMBER Appearance: Shri Devraj Sahu, Adv., Ms. Chandreyi Alam (Gupta), Adv., Shri Abhisek Gupta, Adv., Shri S. Banerjee, Adv., Shri R. S. Bajaj, C.A. & Shri S. P. Siddhanta, Consultant for the Appellant (s) Shri S. S. Chattopadhyay & Shri S.Mukhopa....

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....m the customer as per the tariff and retain the same. However, at the time of VAT assessment, only 1% of the VAT collected will have to be paid to the State Exchequer. 3. On the other hand, as per Central Excise Notification No.20/2007, the duty is paid, but the same is refundable at the time of assessment. 4. The dispute in the present appeals is whether the VAT which has been collected and....