Denial of Excise Duty Refund for a Genuine Interpretation Error Unjustified

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.