https://www.taxtmi.com/caselaws?id=332867 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of M/s Varun Beverages Ltd., allowing their refund claims for Special Excise Duty & Educational Cess. The Tribunal held that the goods were entitled to the refunds claimed, except in one instance where Special Excise Duty was included in the invoice amount, leading to rejection based on unjust enrichment. The Tribunal also found that the Special Excise Duty was not applicable to the goods manufactured by M/s Varun Beverages Ltd. post a specific date, rejecting the Revenue's contentions. M/s Varun Beverages Ltd. was granted consequential benefits, and the appeal filed by Revenue was rejected for lacking legal merit. en-us Thu, 01 Sep 2016 00:00:00 +0530 Wed, 28 Sep 2016 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332867 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of M/s Varun Beverages Ltd., allowing their refund claims for Special Excise Duty & Educational Cess. The Tribunal held that the goods were entitled to the refunds claimed, except in one instance where Special Excise Duty was included in the invoice amount, leading to rejection based on unjust enrichment. The Tribunal also found that the Special Excise Duty was not applicable to the goods manufactured by M/s Varun Beverages Ltd. post a specific date, rejecting the Revenue's contentions. M/s Varun Beverages Ltd. was granted consequential benefits, and the appeal filed by Revenue was rejected for lacking legal merit. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332867