https://www.taxtmi.com/caselaws?id=203038 The appellant's appeal against a refund claim for overtime charges for supervision outside the factory was successful. The circular dated 23-4-2003 clarified that physical supervision was no longer required for non-duty paid goods stored outside the factory, eliminating the need for overtime charges. The court emphasized aligning with the evolving regulatory framework and policies, ruling in favor of the appellant and allowing the refund claim, subject to legal scrutiny. The decision underscored the government's policy against imposing such charges, as outlined in the circular dated 23-4-2003. en-us Mon, 09 Aug 2010 00:00:00 +0530 Thu, 17 Feb 2011 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203038 The appellant's appeal against a refund claim for overtime charges for supervision outside the factory was successful. The circular dated 23-4-2003 clarified that physical supervision was no longer required for non-duty paid goods stored outside the factory, eliminating the need for overtime charges. The court emphasized aligning with the evolving regulatory framework and policies, ruling in favor of the appellant and allowing the refund claim, subject to legal scrutiny. The decision underscored the government's policy against imposing such charges, as outlined in the circular dated 23-4-2003. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203038