https://www.taxtmi.com/caselaws?id=219450 The Tribunal dismissed the appeals regarding refund claims for Additional Excise Duty (AED) on High-Speed Diesel (HSD) under specific exemption notifications, ruling that AED on HSD was not covered by Notification No. 22/2003-C.E. and predecessors. The Tribunal emphasized that the exemptions did not extend to AED on HSD, as it was not explicitly mentioned, leading to the rejection of the refund claims totaling Rs. 1,12,28,400. en-us Tue, 08 May 2012 00:00:00 +0530 Tue, 30 Oct 2012 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219450 The Tribunal dismissed the appeals regarding refund claims for Additional Excise Duty (AED) on High-Speed Diesel (HSD) under specific exemption notifications, ruling that AED on HSD was not covered by Notification No. 22/2003-C.E. and predecessors. The Tribunal emphasized that the exemptions did not extend to AED on HSD, as it was not explicitly mentioned, leading to the rejection of the refund claims totaling Rs. 1,12,28,400. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219450