AJUDHIA SUGAR MILLS vs ASST. COLLECTOR OF CENTRAL EXCISE — C.A. No. 6162/1995

Case Summary: Ajudhia Sugar Mills v. Asst. Collector of Central Excise Outcome: The Supreme Court dismissed Ajudhia Sugar Mills' appeal on April 23, 2002, finding no merit in the case. The Court upheld the Assistant Collector's rejection of the appellant's duty refund claim on the ground that the appellant had already collected the duty amount from customers to whom molasses were sold. The High Court's dismissal of the writ petition was affirmed as the factual finding was not disputed. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.