https://www.taxtmi.com/caselaws?id=355468 The Tribunal set aside the rejection of M/s Apex Home Appliances' remission application for duty under rule 21 of Central Excise Rules, 2002, related to goods destroyed in a fire. The rejection was based on the absence of clear exclusion of excise duty from the insurance settlement. The Tribunal found the rejection unauthorized by law, emphasizing that insurance claims typically do not cover taxes like excise duty. The appellant's claim for remission was allowed, overturning the previous decisions. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355468 The Tribunal set aside the rejection of M/s Apex Home Appliances' remission application for duty under rule 21 of Central Excise Rules, 2002, related to goods destroyed in a fire. The rejection was based on the absence of clear exclusion of excise duty from the insurance settlement. The Tribunal found the rejection unauthorized by law, emphasizing that insurance claims typically do not cover taxes like excise duty. The appellant's claim for remission was allowed, overturning the previous decisions. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355468