Appellate tribunal allows refund of duty on Aluminium Dross under area-based Notification

The Kolkata appellate tribunal ruled in favor of the appellant, allowing a refund of duty paid on Aluminium Dross under an area-based Notification, despite it not being considered a manufactured product. The tribunal waived the pre-deposit requirement pending the appeal.

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The appellate tribunal in Kolkata heard a case where duty was paid on Aluminium Dross and refunded under an area-based Notification. The tribunal found substance in the appellant's argument that they are entitled to a refund even if Aluminium Dross is not considered a manufactured product. The requirement of pre-deposit was waived until the appeal is pending.

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