https://www.taxtmi.com/caselaws?id=444508 The Tribunal overturned the decisions of the original adjudicating authority and the Commissioner (Appeals), allowing the appellant's refund claim of Rs. 55,02,800/- for excess excise duty paid on exempted goods. It ruled that the claim was maintainable under Section 11B of the Central Excise Act without challenging the self-assessment. The Tribunal distinguished the cited judgments and supported the appellant's entitlement to a refund, emphasizing that statutory provisions permit refund claims without contesting self-assessed duties. Consequently, the appeal was allowed with consequential relief. en-us Thu, 12 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444508 The Tribunal overturned the decisions of the original adjudicating authority and the Commissioner (Appeals), allowing the appellant's refund claim of Rs. 55,02,800/- for excess excise duty paid on exempted goods. It ruled that the claim was maintainable under Section 11B of the Central Excise Act without challenging the self-assessment. The Tribunal distinguished the cited judgments and supported the appellant's entitlement to a refund, emphasizing that statutory provisions permit refund claims without contesting self-assessed duties. Consequently, the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444508