https://www.taxtmi.com/caselaws?id=115278 The Tribunal allowed the refund claims of the appellants under the Central Excise Act, 1944, related to Polybutene enriched LPG, similar to a previous High Court decision. The refund was granted subject to a bank guarantee, contingent on the outcome of a pending Writ Appeal. The Tribunal stressed the importance of consistency in legal decisions and adherence to precedents, highlighting the need for compliance with procedural requirements and protection of interests through mechanisms like bank guarantees. en-us Wed, 27 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 15:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115278 The Tribunal allowed the refund claims of the appellants under the Central Excise Act, 1944, related to Polybutene enriched LPG, similar to a previous High Court decision. The refund was granted subject to a bank guarantee, contingent on the outcome of a pending Writ Appeal. The Tribunal stressed the importance of consistency in legal decisions and adherence to precedents, highlighting the need for compliance with procedural requirements and protection of interests through mechanisms like bank guarantees. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115278