https://www.taxtmi.com/caselaws?id=82438 The Tribunal upheld the Collector (Appeals) decisions and dismissed all five appeals, allowing the respondents to claim the benefit of set-off of duty on the use of duty paid material for manufacturing cigarettes through a refund if the notification conditions were met, not just at clearance. The Tribunal found that the respondents had satisfied the necessary conditions by providing a statement to the Superintendent of Central Excise, supporting their claim for the refund of duty paid on filter rods used in manufacturing cigarettes. en-us Mon, 18 Nov 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82438 The Tribunal upheld the Collector (Appeals) decisions and dismissed all five appeals, allowing the respondents to claim the benefit of set-off of duty on the use of duty paid material for manufacturing cigarettes through a refund if the notification conditions were met, not just at clearance. The Tribunal found that the respondents had satisfied the necessary conditions by providing a statement to the Superintendent of Central Excise, supporting their claim for the refund of duty paid on filter rods used in manufacturing cigarettes. Case-Laws Central Excise Mon, 18 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82438