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Central Excise - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Refund of excise duty payable on value addition - Area based ...


High Court Quashes Notification Rejecting Excise Duty Refund Applications Under Area-Based Exemption as Legally Untenable.

September 1, 2023

Case Laws     Central Excise     AT

Refund of excise duty payable on value addition - Area based exemption - Effect of the notification which was quashed by the high court - It is observed that the rejection of the Applications filed by the Appellant for Special rate fixation on the ground that they have foregone such option, is legally not tenable - AT

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