https://www.taxtmi.com/caselaws?id=126171 The Tribunal allowed the manufacturer's appeal for refund claims under Notification No. 39/2001-C.E. for duty paid at a higher rate of 16% instead of the 8% tariff rate for energy-saving lamps (CFLs). The department's rejection was overturned as the Tribunal accepted the manufacturer's argument that the exemption notification did not restrict them from availing the benefit. The total refund amount in question was Rs. 6,40,32,058 for the specified period, and the appeals were granted with consequential relief on 23-4-2009. en-us Thu, 23 Apr 2009 00:00:00 +0530 Sat, 03 Nov 2012 09:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126171 The Tribunal allowed the manufacturer's appeal for refund claims under Notification No. 39/2001-C.E. for duty paid at a higher rate of 16% instead of the 8% tariff rate for energy-saving lamps (CFLs). The department's rejection was overturned as the Tribunal accepted the manufacturer's argument that the exemption notification did not restrict them from availing the benefit. The total refund amount in question was Rs. 6,40,32,058 for the specified period, and the appeals were granted with consequential relief on 23-4-2009. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126171