https://www.taxtmi.com/caselaws?id=257094 The Tribunal allowed the appeal for remand, emphasizing the significance of the Finance Act 2014 in determining duty liability and refund eligibility. The Tribunal found that due to the retrospective amendment under the Finance Act 2014, no duty might be chargeable on the goods, entitling a refund of the duty already paid. The case was remanded to the original authority for reexamination in consideration of the Finance Act 2014, with all issues, including the appellant's eligibility for a refund, left open for further assessment. en-us Thu, 16 Oct 2014 00:00:00 +0530 Mon, 02 Mar 2015 07:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257094 The Tribunal allowed the appeal for remand, emphasizing the significance of the Finance Act 2014 in determining duty liability and refund eligibility. The Tribunal found that due to the retrospective amendment under the Finance Act 2014, no duty might be chargeable on the goods, entitling a refund of the duty already paid. The case was remanded to the original authority for reexamination in consideration of the Finance Act 2014, with all issues, including the appellant's eligibility for a refund, left open for further assessment. Case-Laws Central Excise Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257094