https://www.taxtmi.com/caselaws?id=88103 The Appellate Tribunal determined that the coated lacquered foil was not excisable and, therefore, not dutiable. The respondent, a manufacturer of aluminium caps, was entitled to a full refund of the duty paid on the foil. However, the refund would be limited to the duty from the PLA account if proforma credit on plain aluminium foil was availed. This decision aimed to ensure the accurate calculation and allocation of the refund amount based on the circumstances of the case. en-us Tue, 23 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88103 The Appellate Tribunal determined that the coated lacquered foil was not excisable and, therefore, not dutiable. The respondent, a manufacturer of aluminium caps, was entitled to a full refund of the duty paid on the foil. However, the refund would be limited to the duty from the PLA account if proforma credit on plain aluminium foil was availed. This decision aimed to ensure the accurate calculation and allocation of the refund amount based on the circumstances of the case. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88103