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of <h1>Central Excise Duty Refund Scheme Amended: North Eastern States Link Exemptions to Value Addition from April 1, 2008.</h1> The circular addresses changes in the area-based exemption refund schemes for Central Excise duty in the North Eastern States. Previously, exemptions were granted equivalent to the duty paid in cash or through PLA. The amendments now link exemptions to the value addition by units, with specific rates set for different goods. Refunds will be calculated based on these rates, and a special rate can be requested if actual value addition exceeds prescribed rates by over 25%. The procedure for filing refund claims remains largely unchanged, and these changes are effective from April 1, 2008.
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