https://www.taxtmi.com/caselaws?id=349106 The Tribunal upheld the rejection of the refund claim for duty paid on molasses destroyed by fire within the factory premises. The appellant's argument based on Rule 4 of the Central Excise Rules, 2002 was insufficient, and no legal provisions supported their claim for refund under Section 11B(2)(e) of the Central Excise Act. The Tribunal found the appellant's duty discharge practice unnecessary and affirmed the first appellate authority's decision. Consequently, the appeal was dismissed on 31/07/2017. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349106 The Tribunal upheld the rejection of the refund claim for duty paid on molasses destroyed by fire within the factory premises. The appellant's argument based on Rule 4 of the Central Excise Rules, 2002 was insufficient, and no legal provisions supported their claim for refund under Section 11B(2)(e) of the Central Excise Act. The Tribunal found the appellant's duty discharge practice unnecessary and affirmed the first appellate authority's decision. Consequently, the appeal was dismissed on 31/07/2017. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349106