Sahakari Khand Udyog Mandal Ltd vs Commissioner Of Central Excise And ...

The Supreme Court upheld the decision of the Customs Excise and Gold (Control) Appellate Tribunal, affirming the Assistant Collector's ruling that the appellant's claim for rebate under Notification No. 257/76 was time-barred under Section 11B of the Central Excise Act, 1944. The Court clarified that the appellant was not entitled to the claimed rebate amount as it was based on incorrect calculations of excess sugar sold as levy and free sale sugar. The Court ruled that the amount collected from customers had already been charged as duty, thus the appellant's claim was invalid and the amount was rightly transferred to the Consumer Welfare Fund.