https://www.taxtmi.com/caselaws?id=783405 SC dismissed the civil appeal challenging denial of refund of excise duty under an area-based exemption scheme. The appellant sought refund on value addition and assailed the finding that it had foregone the option of special rate fixation under the relevant notification. SC held that there was a gross and unexplained delay of 816 days in filing the appeal and refused to condone it. Additionally, SC found no substantive ground to interfere with the HC's order, dismissing the appeal both on delay and on merits. en-us Fri, 12 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783405 SC dismissed the civil appeal challenging denial of refund of excise duty under an area-based exemption scheme. The appellant sought refund on value addition and assailed the finding that it had foregone the option of special rate fixation under the relevant notification. SC held that there was a gross and unexplained delay of 816 days in filing the appeal and refused to condone it. Additionally, SC found no substantive ground to interfere with the HC's order, dismissing the appeal both on delay and on merits. Case-Laws Central Excise Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783405