https://www.taxtmi.com/caselaws?id=119069 The appellate tribunal allowed the refund claim for excess duty paid by the respondents, despite the initial rejection by the adjudicating authority. The tribunal relied on precedent decisions allowing for claims of exemption even after goods clearance. The Revenue's appeal, citing a Supreme Court case, was dismissed as the tribunal found alignment with a Larger Bench decision permitting reassessment of duty and refund claims post-clearance. The tribunal's decision was based on the precedent set by the Larger Bench of the Supreme Court in a similar case, ultimately upholding the refund claim. en-us Wed, 15 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119069 The appellate tribunal allowed the refund claim for excess duty paid by the respondents, despite the initial rejection by the adjudicating authority. The tribunal relied on precedent decisions allowing for claims of exemption even after goods clearance. The Revenue's appeal, citing a Supreme Court case, was dismissed as the tribunal found alignment with a Larger Bench decision permitting reassessment of duty and refund claims post-clearance. The tribunal's decision was based on the precedent set by the Larger Bench of the Supreme Court in a similar case, ultimately upholding the refund claim. Case-Laws Customs Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119069