https://www.taxtmi.com/caselaws?id=766132 Goods manufactured and exported from a Special Economic Zone were held not liable to Special Additional Excise Duty or Additional Duty of Excise because the charging provision under central excise law did not extend to such SEZ clearances. The Court applied the same exclusionary position to these ancillary duties, since they were founded on the principal excise charge and could not survive where the main levy was inapplicable. As the duty had been paid under protest, refund with statutory interest was maintainable. en-us Mon, 03 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 10:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766132 Goods manufactured and exported from a Special Economic Zone were held not liable to Special Additional Excise Duty or Additional Duty of Excise because the charging provision under central excise law did not extend to such SEZ clearances. The Court applied the same exclusionary position to these ancillary duties, since they were founded on the principal excise charge and could not survive where the main levy was inapplicable. As the duty had been paid under protest, refund with statutory interest was maintainable. Case-Laws Central Excise Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766132