https://www.taxtmi.com/caselaws?id=371164 The Tribunal dismissed Revenue's appeals against impugned orders concerning excise duty refund claims and goods valuation for excise duty purposes. The case involved disputes over duty payments between two units of the Respondent, with the Revenue alleging over-valuation and underpayment. The Tribunal upheld the refundability of excess duty paid by one unit and rejected Revenue's arguments, emphasizing revenue neutrality due to common ownership. Refund claims were deemed valid, and excess credit utilization was deemed permissible, leading to the dismissal of Revenue's appeals. en-us Tue, 28 Aug 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371164 The Tribunal dismissed Revenue's appeals against impugned orders concerning excise duty refund claims and goods valuation for excise duty purposes. The case involved disputes over duty payments between two units of the Respondent, with the Revenue alleging over-valuation and underpayment. The Tribunal upheld the refundability of excess duty paid by one unit and rejected Revenue's arguments, emphasizing revenue neutrality due to common ownership. Refund claims were deemed valid, and excess credit utilization was deemed permissible, leading to the dismissal of Revenue's appeals. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371164