https://www.taxtmi.com/caselaws?id=774265 CESTAT Kolkata allowed appeals against recovery of alleged excess refund under area-based exemption notification. The tribunal found that appellant's sale transactions satisfied all conditions under Rule 4(1)(a) of Central Excise Valuation Rules, with goods sold to unrelated buyers at arms-length prices. The refund claimed corresponded to duty deposited through account current, establishing no wrongful excess refund. Following Supreme Court precedent in Union of India v. Indalco Industries, the tribunal held that proper valuation conditions were met and appellant was entitled to legitimate exemption benefits without malafide intent. en-us Wed, 02 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774265 CESTAT Kolkata allowed appeals against recovery of alleged excess refund under area-based exemption notification. The tribunal found that appellant's sale transactions satisfied all conditions under Rule 4(1)(a) of Central Excise Valuation Rules, with goods sold to unrelated buyers at arms-length prices. The refund claimed corresponded to duty deposited through account current, establishing no wrongful excess refund. Following Supreme Court precedent in Union of India v. Indalco Industries, the tribunal held that proper valuation conditions were met and appellant was entitled to legitimate exemption benefits without malafide intent. Case-Laws Central Excise Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774265