https://www.taxtmi.com/caselaws?id=336803 The Tribunal upheld the lower authorities' decisions, dismissing the Revenue's appeal regarding the duty liability on Gold Potassium Cyanide (GPC) used in manufacturing imitation jewellery. The respondent's exemption claim under Notification No. 51/2003-CEX (NT) was accepted, citing Section 11C of the Central Excise Act, 1944. The refund was deemed valid, considering the finality of orders and timeliness of the application. The Tribunal rejected the Revenue's appeal on all grounds, emphasizing the post-clearance exemption entitlement and deeming the Chartered Accountant certificate unnecessary. en-us Fri, 02 Dec 2016 00:00:00 +0530 Mon, 02 Jan 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336803 The Tribunal upheld the lower authorities' decisions, dismissing the Revenue's appeal regarding the duty liability on Gold Potassium Cyanide (GPC) used in manufacturing imitation jewellery. The respondent's exemption claim under Notification No. 51/2003-CEX (NT) was accepted, citing Section 11C of the Central Excise Act, 1944. The refund was deemed valid, considering the finality of orders and timeliness of the application. The Tribunal rejected the Revenue's appeal on all grounds, emphasizing the post-clearance exemption entitlement and deeming the Chartered Accountant certificate unnecessary. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336803