https://www.taxtmi.com/caselaws?id=233384 The appeal filed by the Revenue against the Order-in-Appeal, which set aside the Order-in-Original rejecting the refund claim of the assessee for duty and interest amounts related to glass-lined equipment manufacturing, was allowed in favor of the assessee. The Tribunal's ruling that the re-glasslining process did not amount to manufacturing was upheld, leading to the refund of duty paid by the assessee. The appellate authority's decision was affirmed, emphasizing the binding nature of Tribunal decisions on refund claims. en-us Fri, 04 Jan 2013 00:00:00 +0530 Wed, 07 Aug 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233384 The appeal filed by the Revenue against the Order-in-Appeal, which set aside the Order-in-Original rejecting the refund claim of the assessee for duty and interest amounts related to glass-lined equipment manufacturing, was allowed in favor of the assessee. The Tribunal's ruling that the re-glasslining process did not amount to manufacturing was upheld, leading to the refund of duty paid by the assessee. The appellate authority's decision was affirmed, emphasizing the binding nature of Tribunal decisions on refund claims. Case-Laws Central Excise Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233384