https://www.taxtmi.com/caselaws?id=422214 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Section 11B of the Central Excise Act, 1944. It was held that duty payment was not required for the deemed export project, and the appellant's actions were in good faith. The appellant's timely refund claim to the appropriate forum, supported by documentation including a disclaimer certificate from the main contractor, led to the Tribunal finding no merit in the rejection. The impugned order was overturned, granting the appellant consequential benefits as per law. en-us Mon, 09 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422214 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Section 11B of the Central Excise Act, 1944. It was held that duty payment was not required for the deemed export project, and the appellant's actions were in good faith. The appellant's timely refund claim to the appropriate forum, supported by documentation including a disclaimer certificate from the main contractor, led to the Tribunal finding no merit in the rejection. The impugned order was overturned, granting the appellant consequential benefits as per law. Case-Laws Central Excise Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422214