https://www.taxtmi.com/caselaws?id=776379 Refund of excise duty was treated as admissible where notified goods could not be produced because departmental officers sealed the pouch packing machines. The statutory abatement framework under Section 3A of the Central Excise Act and Rules 10 and 16 of the Pan-Masala Packing Machines Rules, 2008 was applied to an extraordinary, involuntary closure rather than a planned shutdown or permanent cessation. As production was prevented by departmental action and the manufacturer had no control over the interruption, duty for that period was held unsustainable. Prior Tribunal reasoning recognising refund in similar compelled-closure circumstances was followed, and the department's challenge failed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776379 Refund of excise duty was treated as admissible where notified goods could not be produced because departmental officers sealed the pouch packing machines. The statutory abatement framework under Section 3A of the Central Excise Act and Rules 10 and 16 of the Pan-Masala Packing Machines Rules, 2008 was applied to an extraordinary, involuntary closure rather than a planned shutdown or permanent cessation. As production was prevented by departmental action and the manufacturer had no control over the interruption, duty for that period was held unsustainable. Prior Tribunal reasoning recognising refund in similar compelled-closure circumstances was followed, and the department's challenge failed. Case-Laws Central Excise Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776379