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2015 (10) TMI 654 - HC - Central ExciseDenial of refund claim - Whether the action of the Appellate Tribunal in denying refund to the appellant on dimensions of galleries and panel patti despite the judgment of the Hon’ble Supreme Court in case of SPBL Limited reported in [2002 (9) TMI 113 - SUPREME COURT OF INDIA] was legally correct - Held that:- tax appeals are squarely covered by the decision of the Division Bench of this Court in Premraj Dyeing & Printing Mills Pvt. Ltd. v. Union of India, [2013 (6) TMI 118 - GUJARAT HIGH COURT] wherein it has been held that refund claims are maintainable without challenging the determination of Annual Production Capacity. - Decided in favour of assessee.
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