Excess tax charged on excess price is refundable if burden not passed on customer

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Vadodara v. Apollo Tyres Ltd. ORDER NO. A/1011/WZB/AHD OF 2012 APPEAL NO. E/43 OF 2011 JUNE 29, 2012 ORDER 1. The respondent has supplied 1125 nos. of tyres against the purchase order issued by the Commandant, Central Ordnance Depot, Mumbai during the period from 11.06.2008 to 14.06.2008. The rate quoted in the purchase order was Rs. 7,700/- plus excise duty plus VAT per tyre. But the respondent had charged @ Rs. 8,742/- per tyre plus excise duty plus VAT. After noticing that the cost of tyre was more than what was mentio...