Refund Claim Denied for Excise Duty on Non-Excisable Transformer Coils; Notification No. 56/02-CE Misapplied.

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....Refund claim of duty paid on HV/LV coils used captively for repairing transformer - when excise duty was not leviable on the goods, the respondent cannot take the benefit of Notification No.56/02-CE on the plea that he has cleared non-excisable goods on payment of excise duty. - AT....