https://www.taxtmi.com/caselaws?id=352630 The Tribunal upheld the refund of excess export duty to the appellant, finding that the authority properly examined the test results and correctly transferred the amount to the Consumer Welfare Fund. The Tribunal also ruled in favor of granting interest on the delayed refund, following established legal principles and precedents set by the Supreme Court. The Revenue's appeal lacked merit on both grounds, and the Assessee's appeal was allowed, with any consequential relief granted as per law. en-us Tue, 05 Dec 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352630 The Tribunal upheld the refund of excess export duty to the appellant, finding that the authority properly examined the test results and correctly transferred the amount to the Consumer Welfare Fund. The Tribunal also ruled in favor of granting interest on the delayed refund, following established legal principles and precedents set by the Supreme Court. The Revenue's appeal lacked merit on both grounds, and the Assessee's appeal was allowed, with any consequential relief granted as per law. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352630