https://www.taxtmi.com/caselaws?id=386241 The Supreme Court quashed the impugned orders-in-original passed by the Commissioner of Central Excise, favoring the petitioner, a yarn manufacturer and exporter. The Court upheld the petitioner's claim for rebate under Notification No.59/2008-CE, emphasizing the right of assessees to choose the most beneficial duty rate when multiple conflicting Notifications exist. The judgment criticized the contradictory nature of Circulars and stressed the importance of allowing assessees to select the advantageous option. Consequently, the writ petitions were allowed without costs, highlighting the significance of providing assessees with the flexibility to opt for the most advantageous duty rate. en-us Thu, 01 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386241 The Supreme Court quashed the impugned orders-in-original passed by the Commissioner of Central Excise, favoring the petitioner, a yarn manufacturer and exporter. The Court upheld the petitioner's claim for rebate under Notification No.59/2008-CE, emphasizing the right of assessees to choose the most beneficial duty rate when multiple conflicting Notifications exist. The judgment criticized the contradictory nature of Circulars and stressed the importance of allowing assessees to select the advantageous option. Consequently, the writ petitions were allowed without costs, highlighting the significance of providing assessees with the flexibility to opt for the most advantageous duty rate. Case-Laws Central Excise Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386241