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Denial of Excise Duty Refund for a Genuine Interpretation Error Unjustified
Case Law Details
- Case Name
- Souvenior Ceramics Vs Commissioner of Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Souvenior Ceramics Vs Commissioner of Central Excise (CESTAT Chandigarh)
Introduction: In the case of M/s Souvenir Ceramics, a manufacturing company specializing in castable refractory goods, we delve into a complex scenario where they filed a refund claim for Rs.1,45,742 against Central Excise duty payments made in error. Their argument hinges on two key aspects: first, that their supplies were against International Competitive Bidding and should thus be exempt under Notification No.06/2006-CE dated 01.03.2006; second, that the exemption under Notification No.21/2002 applies as the goods wer...
