https://www.taxtmi.com/caselaws?id=371782 A domestic manufacturer supplying goods against international competitive bidding was not required to satisfy importer-specific conditions under Notification No. 21/2002-Cus. for claiming excise exemption under Notification No. 6/2006-C.E.; the authority had exceeded the limited remand and wrongly rejected exemption on that basis. Once the customs conditions were held inapplicable to the manufacturer, the duty demand, interest, penalty, and recovery of previously sanctioned refunds had no foundation. The orders denying exemption and treating the refunds as erroneous were therefore unsustainable and were set aside, leaving the appellant entitled to the exemption and consequential refund protection for the covered clearances. en-us Mon, 10 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371782 A domestic manufacturer supplying goods against international competitive bidding was not required to satisfy importer-specific conditions under Notification No. 21/2002-Cus. for claiming excise exemption under Notification No. 6/2006-C.E.; the authority had exceeded the limited remand and wrongly rejected exemption on that basis. Once the customs conditions were held inapplicable to the manufacturer, the duty demand, interest, penalty, and recovery of previously sanctioned refunds had no foundation. The orders denying exemption and treating the refunds as erroneous were therefore unsustainable and were set aside, leaving the appellant entitled to the exemption and consequential refund protection for the covered clearances. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371782