https://www.taxtmi.com/caselaws?id=119278 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal in a case involving a refund claim for Countervailing Duty (CVD) paid by an appellant on raw materials imported for manufacturing injections that were subsequently exported. The Tribunal held that the appellant was eligible for refund under section 11B of the Central Excise Act, as CVD was akin to excise duty and aligned with the provisions for refund. The rejection of the claim based on limitation and non-applicability of refund provisions to CVD was overturned, emphasizing the legislative intent to promote exports and support revenue growth. en-us Thu, 27 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119278 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal in a case involving a refund claim for Countervailing Duty (CVD) paid by an appellant on raw materials imported for manufacturing injections that were subsequently exported. The Tribunal held that the appellant was eligible for refund under section 11B of the Central Excise Act, as CVD was akin to excise duty and aligned with the provisions for refund. The rejection of the claim based on limitation and non-applicability of refund provisions to CVD was overturned, emphasizing the legislative intent to promote exports and support revenue growth. Case-Laws Central Excise Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119278