https://www.taxtmi.com/caselaws?id=441762 Goods supplied to a mega power project against International Competitive Bidding were treated as exempt under the relevant excise notification because the corresponding customs exemption condition was also satisfied. The supplies fell within the specified exemption entry, and the duty was paid only due to an inadvertent clearance-stage entry. On that basis, the appellant was not liable to excise duty, the amount already paid was refundable, and denial of refund was held unsustainable with consequential relief. en-us Thu, 03 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441762 Goods supplied to a mega power project against International Competitive Bidding were treated as exempt under the relevant excise notification because the corresponding customs exemption condition was also satisfied. The supplies fell within the specified exemption entry, and the duty was paid only due to an inadvertent clearance-stage entry. On that basis, the appellant was not liable to excise duty, the amount already paid was refundable, and denial of refund was held unsustainable with consequential relief. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441762