https://www.taxtmi.com/caselaws?id=255738 The Tribunal overturned the Commissioner (Appeals)'s decision to reverse a refund claim for duty paid on pan masala following the appellant's clear intimation of permanent closure due to a government ban on manufacturing. The Tribunal found the appellant's communication unambiguously indicated permanent cessation, justifying the refund under Rule 16 of the Pan Masala Packing Machines Rules. Consequently, the Tribunal granted a stay on recovery proceedings, allowing the appellant to proceed without making a pre-deposit for the disputed refund amount. en-us Tue, 12 Aug 2014 00:00:00 +0530 Sat, 24 Jan 2015 18:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255738 The Tribunal overturned the Commissioner (Appeals)'s decision to reverse a refund claim for duty paid on pan masala following the appellant's clear intimation of permanent closure due to a government ban on manufacturing. The Tribunal found the appellant's communication unambiguously indicated permanent cessation, justifying the refund under Rule 16 of the Pan Masala Packing Machines Rules. Consequently, the Tribunal granted a stay on recovery proceedings, allowing the appellant to proceed without making a pre-deposit for the disputed refund amount. Case-Laws Central Excise Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255738