https://www.taxtmi.com/caselaws?id=83121 Refund of central excise duty on acid oil was claimed under Notification No. 115/75-C.E. because the respondents had already been allowed the exemption in their own case. The Tribunal noted that the Revenue's relied-upon precedent involved different facts and did not control the dispute, as the respondents' mill was a composite unit that also crushed oilseeds. Following the earlier order in the respondents' own case, the Tribunal found no basis to depart from that view and upheld the refund claim. The Revenue's appeal was rejected. en-us Tue, 29 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83121 Refund of central excise duty on acid oil was claimed under Notification No. 115/75-C.E. because the respondents had already been allowed the exemption in their own case. The Tribunal noted that the Revenue's relied-upon precedent involved different facts and did not control the dispute, as the respondents' mill was a composite unit that also crushed oilseeds. Following the earlier order in the respondents' own case, the Tribunal found no basis to depart from that view and upheld the refund claim. The Revenue's appeal was rejected. Case-Laws Central Excise Tue, 29 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83121