https://www.taxtmi.com/caselaws?id=372008 The Tribunal allowed the appellant's appeal, setting aside the lower adjudicating authority's decision. The appellant was granted a refund of ? 3,47,35,660/- after adjustments for exemption of Excise duty under Notification No.32/99-CE, and refunds for Additional Excise Duty (AED) and Education Cess were deemed admissible. The Tribunal upheld the appellant's entitlement to refunds, emphasizing compliance with retrospective amendment under the Finance Act, 2003, and proper utilization of cenvat credit. The judgment highlighted adherence to legislative intent and statutory provisions interpretation. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372008 The Tribunal allowed the appellant's appeal, setting aside the lower adjudicating authority's decision. The appellant was granted a refund of ? 3,47,35,660/- after adjustments for exemption of Excise duty under Notification No.32/99-CE, and refunds for Additional Excise Duty (AED) and Education Cess were deemed admissible. The Tribunal upheld the appellant's entitlement to refunds, emphasizing compliance with retrospective amendment under the Finance Act, 2003, and proper utilization of cenvat credit. The judgment highlighted adherence to legislative intent and statutory provisions interpretation. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372008