https://www.taxtmi.com/caselaws?id=442554 The Tribunal allowed all appeals, granting the appellants relief by refunding the duty paid under protest and awarding interest at a rate of 12% per annum from three months after the filing of the refund claims until realization. The Tribunal held that the entities were distinct for SSI exemption purposes, rejected objections based on limitation and unjust enrichment, and ruled in favor of the appellants on all issues. en-us Thu, 03 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442554 The Tribunal allowed all appeals, granting the appellants relief by refunding the duty paid under protest and awarding interest at a rate of 12% per annum from three months after the filing of the refund claims until realization. The Tribunal held that the entities were distinct for SSI exemption purposes, rejected objections based on limitation and unjust enrichment, and ruled in favor of the appellants on all issues. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442554