https://www.taxtmi.com/caselaws?id=379775 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the rejection of the refund claim of excise duty by the Commissioner (Appeals-II). The Tribunal found that the duty was paid twice due to subsequent export under a different ARE-1, and procedural requirements did not apply as the goods were not initially cleared. Criticizing the lower authorities for overlooking crucial facts, the Tribunal emphasized the lack of evidence supporting procedural violations and ordered the appeal to be allowed with any consequential benefits as per the law. en-us Mon, 06 May 2019 00:00:00 +0530 Wed, 08 May 2019 07:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379775 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the rejection of the refund claim of excise duty by the Commissioner (Appeals-II). The Tribunal found that the duty was paid twice due to subsequent export under a different ARE-1, and procedural requirements did not apply as the goods were not initially cleared. Criticizing the lower authorities for overlooking crucial facts, the Tribunal emphasized the lack of evidence supporting procedural violations and ordered the appeal to be allowed with any consequential benefits as per the law. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379775