https://www.taxtmi.com/caselaws?id=213527 The case involved the interpretation of Notification No. 6/2002-C.E., determining the eligibility of electric cars exported without batteries for concessional duty rates. The government supported the adjudicating authority's decision that such vehicles qualified for the concessional rate. The excess duty paid for exported cars not fitted with batteries was deemed a deposit and ordered to be returned. The government agreed that the entire duty paid should be rebated, in compliance with C.B.E.C. Circular No. 510/06/2000-CX. The excess duty paid was treated as a voluntary deposit and ordered to be returned to the applicant. en-us Thu, 19 May 2011 00:00:00 +0530 Fri, 25 May 2012 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213527 The case involved the interpretation of Notification No. 6/2002-C.E., determining the eligibility of electric cars exported without batteries for concessional duty rates. The government supported the adjudicating authority's decision that such vehicles qualified for the concessional rate. The excess duty paid for exported cars not fitted with batteries was deemed a deposit and ordered to be returned. The government agreed that the entire duty paid should be rebated, in compliance with C.B.E.C. Circular No. 510/06/2000-CX. The excess duty paid was treated as a voluntary deposit and ordered to be returned to the applicant. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213527