Area-based exemption and refund claim remitted for fresh de novo verification of disputed substantial expansion evidence.

Entitlement to area-based exemption and refund under Notification No. 33/99 depended on proof of substantial expansion of installed capacity by more than 25%, but the record contained conflicting documents, including an engineer's certificate and inconsistent layout-plan material. As the claim turned on factual verification of the expansion and the existing documents were incomplete for a final merits determination, the rejection could not stand on the present record. The matter was set aside and remitted for fresh de novo adjudication by the original authority after consideration of all relevant documents.

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Issues: Whether the appellant was entitled to area based exemption and refund under Notification No. 33/99 on the basis of alleged substantial expansion of installed capacity by more than 25%, and whether the matter required de novo verification in view of the conflicting documents on record.

Analysis: The claim rested on a Chartered Engineer's certificate showing an increase in installed capacity beyond the prescribed threshold, while the departmental objection was that the approved layout plan and the certification were not fully consistent. The original and appellate authorities had rejected the claim mainly for want of supporting documents. The materials produced before the Tribunal indicated that the controversy turned on factual verification of the expansion claim, and the existing record was not sufficient for a final determination on merits without reconsideration of all documents.

Conclusion: The rejection of the refund claim could not be sustained on the existing record, and the matter was required to be re-examined de novo by the original authority.

Final Conclusion: The impugned order was set aside and the dispute was remitted for fresh adjudication after consideration of all relevant documents.

Ratio Decidendi: Where entitlement to exemption depends on disputed factual verification of substantial expansion, and the existing record is incomplete or inconsistent, the matter should be decided afresh on a de novo basis after considering all material documents.

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