https://www.taxtmi.com/caselaws?id=2756 Remission of central excise duty and refund of duty paid under protest are discussed in the context of molasses stored in a pucca pit, where the goods deteriorated, became unfit for marketing, and were later destroyed under official supervision. The analysis states that a later circular withdrawing an earlier storage permission did not justify denial of relief on these facts, particularly where the duty had been deposited under protest. The operative point is that deterioration during lawful storage and destruction with authority support can sustain remission and consequential refund. en-us Fri, 03 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2756 Remission of central excise duty and refund of duty paid under protest are discussed in the context of molasses stored in a pucca pit, where the goods deteriorated, became unfit for marketing, and were later destroyed under official supervision. The analysis states that a later circular withdrawing an earlier storage permission did not justify denial of relief on these facts, particularly where the duty had been deposited under protest. The operative point is that deterioration during lawful storage and destruction with authority support can sustain remission and consequential refund. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2756