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 Notification No.06/2006-CE dated 01.03.2006; second, that the exemption under Notification No.21/2002 applies as the goods wer...