https://www.taxtmi.com/caselaws?id=92330 Exemption under Notification No. 71/78-C.E. for aerated water was upheld, with refund of duty allowed where the clearances satisfied the notification's value-based conditions. The Tribunal followed its earlier decision on the same issue and found no reason to depart from that view, thereby confirming entitlement to the exemption benefit and consequential refund, subject to admissibility under the notification. The appeal was rejected. en-us Fri, 20 Jul 1990 00:00:00 +0530 Mon, 31 Oct 2011 18:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92330 Exemption under Notification No. 71/78-C.E. for aerated water was upheld, with refund of duty allowed where the clearances satisfied the notification's value-based conditions. The Tribunal followed its earlier decision on the same issue and found no reason to depart from that view, thereby confirming entitlement to the exemption benefit and consequential refund, subject to admissibility under the notification. The appeal was rejected. Case-Laws Central Excise Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92330