https://www.taxtmi.com/caselaws?id=760939 CESTAT Ahmedabad allowed the appeal regarding refund claim for Central Excise Duty paid on EOT cranes supplied to Mega Power Projects. The appellant supplied cranes to a contractor for Amrawati Power Project, fulfilling conditions under exemption notification 31/2010-CE. The tribunal found that goods were exempt from duty and appellant complied with required undertakings. Relying on SC precedent in Bonanza Engineering case, CESTAT held that mistaken duty payment doesn't make exempt goods dutiable. The department's rejection was set aside and refund claim allowed. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760939 CESTAT Ahmedabad allowed the appeal regarding refund claim for Central Excise Duty paid on EOT cranes supplied to Mega Power Projects. The appellant supplied cranes to a contractor for Amrawati Power Project, fulfilling conditions under exemption notification 31/2010-CE. The tribunal found that goods were exempt from duty and appellant complied with required undertakings. Relying on SC precedent in Bonanza Engineering case, CESTAT held that mistaken duty payment doesn't make exempt goods dutiable. The department's rejection was set aside and refund claim allowed. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760939