https://www.taxtmi.com/caselaws?id=371165 The Tribunal upheld the denial of the concessional rate of duty on lipsticks under Notification No.2/95-CE due to the appellant's failure to export lipsticks as required by the advance DTA permission. The appellant's non-compliance with the notification conditions led to the rejection of the refund claim related to the demand amount. The judgment emphasized the necessity of adhering to prescribed conditions to avail exemption benefits, citing relevant tribunal and Supreme Court rulings. Consequently, the Tribunal dismissed the appeals, affirming the lower authorities' decisions. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371165 The Tribunal upheld the denial of the concessional rate of duty on lipsticks under Notification No.2/95-CE due to the appellant's failure to export lipsticks as required by the advance DTA permission. The appellant's non-compliance with the notification conditions led to the rejection of the refund claim related to the demand amount. The judgment emphasized the necessity of adhering to prescribed conditions to avail exemption benefits, citing relevant tribunal and Supreme Court rulings. Consequently, the Tribunal dismissed the appeals, affirming the lower authorities' decisions. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371165