https://www.taxtmi.com/caselaws?id=240723 The appeal by the Revenue against the rejection of a refund claim under Notification No. 56/2002-CE was dismissed by the Appellate Tribunal. The case involved the removal of goods for testing without duty payment under Rule 16 (C) of the Central Excise Rules. The Tribunal upheld the sanctioning of the refund under Section 11B of the Central Excise Act, emphasizing the distinction between Rule 16 and Rule 16 (C) and affirming that the refund was rightly granted in accordance with the provisions governing the special procedure for removal of excisable goods for testing. en-us Thu, 04 Apr 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240723 The appeal by the Revenue against the rejection of a refund claim under Notification No. 56/2002-CE was dismissed by the Appellate Tribunal. The case involved the removal of goods for testing without duty payment under Rule 16 (C) of the Central Excise Rules. The Tribunal upheld the sanctioning of the refund under Section 11B of the Central Excise Act, emphasizing the distinction between Rule 16 and Rule 16 (C) and affirming that the refund was rightly granted in accordance with the provisions governing the special procedure for removal of excisable goods for testing. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240723