https://www.taxtmi.com/caselaws?id=84771 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Godfrey Phillips (I) Limited for a refund of special excise duty paid in excess. The Tribunal held that special excise duty should be calculated based on all relevant exemption Notifications, including Notification 201/79, contrary to the Assistant Collector's decision. The Tribunal emphasized that the exemption by set off should be applied first before calculating special excise duty, in line with previous Tribunal decisions and a Delhi High Court judgment. The Tribunal's decision was based on the interpretation of Section 4(4)(d)(ii) of the Central Excises & Salt Act, 1944, for the period from June 1980 to February 1982. en-us Fri, 12 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84771 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Godfrey Phillips (I) Limited for a refund of special excise duty paid in excess. The Tribunal held that special excise duty should be calculated based on all relevant exemption Notifications, including Notification 201/79, contrary to the Assistant Collector's decision. The Tribunal emphasized that the exemption by set off should be applied first before calculating special excise duty, in line with previous Tribunal decisions and a Delhi High Court judgment. The Tribunal's decision was based on the interpretation of Section 4(4)(d)(ii) of the Central Excises & Salt Act, 1944, for the period from June 1980 to February 1982. Case-Laws Central Excise Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84771