2000 (6) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner's decision to grant a refund to a cement manufacturer under Notification 12/95, despite having availed of exemption under Notification 1/93. The Tribunal ruled that the manufacturer was entitled to the refund, dismissing the Revenue's appeal. The decision was in line with previous rulings on similar notifications.