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2005 (3) TMI 124

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....2. Briefly stated the facts are as follows : The Appellants are a sugar factory. By Government order dated 4th November 1987, they were provided incentives which were based on higher percentage of free sale of sugar quota and certain excise duty concessions. 3. It appears that the Appellants disposed of the free sugar to customers and also charged from the customers full excise duty even though ....

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....son on finalisation of assessment and where any surplus is left after such adjustment the amount of such surplus shall either be credited to the Fund or as the case may be refunded to the person who has borne the incidence of such amount in accordance with the provisions of Section 11B and the relevant date for making and application under that Section in such cases shall be the date of the public....