CESTAT says Special rate granted by Competent Authority should be given

Dabur had claimed excise refunds under the area-based exemption scheme, but the Department later raised demands for amounts allegedly refunded beyond the prescribed value addition.

Dabur had subsequently obtained special rates of value addition from the competent authority, which the adjudicating authorities had not considered. 

Chandigarh CESTAT has now directed the demands to be recalculated after giving effect to those special rates.