https://www.taxtmi.com/caselaws?id=188717 The High Court quashed the Tribunal's order, reinstated the Commissioner's determination of the furnace capacity at 3000 kgs, and directed the refund of excess duty paid by the petitioner. The Court clarified the correct application of rule 96ZO(3) and emphasized that the formula under the Determination Rules was not relevant in this context. The respondents were instructed to process the refund claim, including interest under section 11BB of the Central Excise Act, 1944. en-us Mon, 07 Mar 2011 00:00:00 +0530 Tue, 10 Jan 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188717 The High Court quashed the Tribunal's order, reinstated the Commissioner's determination of the furnace capacity at 3000 kgs, and directed the refund of excess duty paid by the petitioner. The Court clarified the correct application of rule 96ZO(3) and emphasized that the formula under the Determination Rules was not relevant in this context. The respondents were instructed to process the refund claim, including interest under section 11BB of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188717