https://www.taxtmi.com/caselaws?id=417293 Excise duty paid on goods undisputedly covered by an exemption notification remained refundable, because no duty was payable at the time of clearance. Payment of duty on exempt goods did not bar refund, and there was no legal basis to deny relief on the ground that the goods should originally have been cleared under exemption. The exemption benefit could be claimed even after clearance, so the earlier duty payment was held refundable and the assessee was entitled to the refund. en-us Tue, 18 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417293 Excise duty paid on goods undisputedly covered by an exemption notification remained refundable, because no duty was payable at the time of clearance. Payment of duty on exempt goods did not bar refund, and there was no legal basis to deny relief on the ground that the goods should originally have been cleared under exemption. The exemption benefit could be claimed even after clearance, so the earlier duty payment was held refundable and the assessee was entitled to the refund. Case-Laws Central Excise Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417293