Choice of exemption notification upheld where two notifications applied, and the assessee's selected refund claim was sustained.

Where two exemption notifications were available on the same facts, the assessee could validly choose the notification under which refund was claimed, and that choice could not be denied merely because a later notification also applied. The Revenue's attempt to compel application of the later notification based on the date of commencement of commercial production was rejected, and no substantial question of fact or law was shown to disturb the finding. The assessee was therefore entitled to the benefit of Notification No. 56/2002-CE, and the Revenue's challenge failed.

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Issues: Whether the assessee, having two available exemption notifications, could opt for the notification under which refund was claimed and whether the Revenue could deny the benefit on the ground that a later notification was also available.

Analysis: The assessee had availed exemption under Notification No. 56/2002-CE, while the Revenue sought to compel application of Notification No. 01/2010-CE on the basis of the date of commencement of commercial production. The impugned order held that where two notifications are available, the assessee may choose either one, and that the chosen exemption cannot be denied merely because another notification also applies. No substantial question of fact or law was shown to warrant interference with that finding.

Conclusion: The assessee was entitled to the benefit of Notification No. 56/2002-CE, and the Revenue's challenge failed.

Ratio Decidendi: Where two exemption notifications are available on the facts, the assessee may validly opt for either notification, and the chosen exemption cannot be denied in the absence of a legal bar.

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