https://www.taxtmi.com/caselaws?id=115420 The Appellate Tribunal CESTAT, KOLKATA dismissed the appeal regarding rejection of refund claims under Notification No. 33/99-C.E. The Tribunal held that the additional duty of excise on Tea, imposed by the Finance Act, 2003, did not fall under the Acts specified in the Notification, leading to the rejection of the refund claim. The decision highlights the necessity of aligning refund claims with the specific provisions of relevant laws and notifications for their validity and acceptance. en-us Wed, 19 Jan 2005 00:00:00 +0530 Tue, 29 May 2012 15:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115420 The Appellate Tribunal CESTAT, KOLKATA dismissed the appeal regarding rejection of refund claims under Notification No. 33/99-C.E. The Tribunal held that the additional duty of excise on Tea, imposed by the Finance Act, 2003, did not fall under the Acts specified in the Notification, leading to the rejection of the refund claim. The decision highlights the necessity of aligning refund claims with the specific provisions of relevant laws and notifications for their validity and acceptance. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115420