https://www.taxtmi.com/caselaws?id=336570 The appeal filed by the Revenue was dismissed, with the appellate authority upholding the Respondent's eligibility for the exemption, the refund claim of Rs. 44,16,000/-, and the payment of interest on the refund under Section 11BB of the Central Excise Act, 1944. The decision was based on compliance with procedural requirements, the seizure of the Registration Certificate by the department, and the precedent set by the jurisdictional High Court regarding the applicability of Section 11BB to refunds under Notification No. 33/99-CE. en-us Thu, 11 Aug 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336570 The appeal filed by the Revenue was dismissed, with the appellate authority upholding the Respondent's eligibility for the exemption, the refund claim of Rs. 44,16,000/-, and the payment of interest on the refund under Section 11BB of the Central Excise Act, 1944. The decision was based on compliance with procedural requirements, the seizure of the Registration Certificate by the department, and the precedent set by the jurisdictional High Court regarding the applicability of Section 11BB to refunds under Notification No. 33/99-CE. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336570