https://www.taxtmi.com/caselaws?id=362940 Annual differential refund under the exemption notification had to be computed product-wise and category-wise, because the scheme granted exemption and monthly refund on that basis and did not indicate any different annual formula. An aggregated computation across commodities was inconsistent with the notification's structure, since it could permit refund in one category to exceed the duty payable on value addition for that category. The category-wise method was therefore affirmed in principle, while the refund quantification required verification by the original adjudicating authority. en-us Tue, 15 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362940 Annual differential refund under the exemption notification had to be computed product-wise and category-wise, because the scheme granted exemption and monthly refund on that basis and did not indicate any different annual formula. An aggregated computation across commodities was inconsistent with the notification's structure, since it could permit refund in one category to exceed the duty payable on value addition for that category. The category-wise method was therefore affirmed in principle, while the refund quantification required verification by the original adjudicating authority. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362940