Taxpayer Granted Refund for Excess Duty Paid, Tribunal Rules Exemption Should Have Been Applied.

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....If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund of the duty paid over and above 10%, or has made payment from the accumulated amount or the credit accumulated in his Modvat account, the Tribunal found that he could not have been denied the relief - HC....