https://www.taxtmi.com/caselaws?id=337712 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal and allowed the respondent's Cross Application, affirming the Commissioner (Appeals)' decision in favor of the respondent. The Tribunal ruled that the respondent was entitled to refund claims for duty paid on inputs used in manufacturing auto components for export to a 100% EOU under a specific notification, citing a precedent from the Gujarat High Court. The judgment emphasized adherence to prescribed procedures and conditions for claiming exemptions and refunds under the Central Excise Act. en-us Fri, 11 Nov 2016 00:00:00 +0530 Mon, 16 Jan 2017 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337712 The Appellate Tribunal CESTAT ALLAHABAD dismissed the Revenue's appeal and allowed the respondent's Cross Application, affirming the Commissioner (Appeals)' decision in favor of the respondent. The Tribunal ruled that the respondent was entitled to refund claims for duty paid on inputs used in manufacturing auto components for export to a 100% EOU under a specific notification, citing a precedent from the Gujarat High Court. The judgment emphasized adherence to prescribed procedures and conditions for claiming exemptions and refunds under the Central Excise Act. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337712