https://www.taxtmi.com/caselaws?id=188040 The Tribunal upheld the Commissioner (Appeals)'s decision to grant a refund to the respondents, manufacturers of pneumatic tyres and inner tubes, for duty paid on goods cleared for in-house testing. The Revenue's appeal challenging the refund claim was dismissed, as the evidence supported that testing was conducted within the factory premises, complying with duty payment requirements. The judgment affirmed the validity of the refund, concluding that there was no fault in the Commissioner's decision. en-us Fri, 06 Nov 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188040 The Tribunal upheld the Commissioner (Appeals)'s decision to grant a refund to the respondents, manufacturers of pneumatic tyres and inner tubes, for duty paid on goods cleared for in-house testing. The Revenue's appeal challenging the refund claim was dismissed, as the evidence supported that testing was conducted within the factory premises, complying with duty payment requirements. The judgment affirmed the validity of the refund, concluding that there was no fault in the Commissioner's decision. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188040