https://www.taxtmi.com/caselaws?id=441443 The Tribunal allowed the appeal, determining that the appellant qualified for abatement under Rule 10 for the non-operational period of one machine, entitling them to a refund of duty paid. The Tribunal held that the statutory conditions were met as the machine was non-operational for over 15 days, contrary to the jurisdictional Assistant Commissioner's denial of the refund. The decision overturned the order-in-appeal, finding it lacking merit. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441443 The Tribunal allowed the appeal, determining that the appellant qualified for abatement under Rule 10 for the non-operational period of one machine, entitling them to a refund of duty paid. The Tribunal held that the statutory conditions were met as the machine was non-operational for over 15 days, contrary to the jurisdictional Assistant Commissioner's denial of the refund. The decision overturned the order-in-appeal, finding it lacking merit. Case-Laws Central Excise Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441443