https://www.taxtmi.com/caselaws?id=352814 The Tribunal upheld the refund claim of duty paid by the assessee-Respondents for goods seized after the legal ban on plastic packaging, emphasizing the non-marketable nature of the goods due to the ban. The decision highlighted the entitlement of rebate for goods cleared for export but seized before export, ultimately sustaining the Commissioner (Appeals) order and dismissing the Department's appeal. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352814 The Tribunal upheld the refund claim of duty paid by the assessee-Respondents for goods seized after the legal ban on plastic packaging, emphasizing the non-marketable nature of the goods due to the ban. The decision highlighted the entitlement of rebate for goods cleared for export but seized before export, ultimately sustaining the Commissioner (Appeals) order and dismissing the Department's appeal. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352814