https://www.taxtmi.com/caselaws?id=382870 The Court dismissed the Revenue's appeal and upheld the Tribunal's decision to allow the Assessee's refund claim for excise duty paid between 01.03.1994 to 23.06.1994. The Court found that the duty paid under protest, combined with practical industry difficulties during the exemption revocation and restoration period, entitled the Assessee to the full refund under the Second proviso to Section 11B of the Central Excises and Salt Act, 1944. The Court emphasized parity with a previous successful refund case and concluded that the Assessee met the criteria for the refund claim. en-us Tue, 18 Jun 2019 00:00:00 +0530 Sat, 14 Dec 2019 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382870 The Court dismissed the Revenue's appeal and upheld the Tribunal's decision to allow the Assessee's refund claim for excise duty paid between 01.03.1994 to 23.06.1994. The Court found that the duty paid under protest, combined with practical industry difficulties during the exemption revocation and restoration period, entitled the Assessee to the full refund under the Second proviso to Section 11B of the Central Excises and Salt Act, 1944. The Court emphasized parity with a previous successful refund case and concluded that the Assessee met the criteria for the refund claim. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382870