Excess duty paid on difference between clearance value from factory & sale value from depot refundable

Savita Oil Technologies Ltd Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad) CESTAT Ahmedabad held that excess duty paid on difference between the clearance value from the factory and the sale value from the depot is refundable. Further, such refund cannot be rejected on ground that appellant has not followed provisional assessment. Facts- The appellants are manufacturer of lubricating oil falling under Central Excise Tariff Heading 27101980 of the Central Excise Tariff Act, 1975 at its factory located at Silvassa. The appellant have various depots located in multiple locations in India. The Lubri...