https://www.taxtmi.com/caselaws?id=210979 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Notification 33/99-C.E. The appellants were found eligible for the benefit of area-based exemption as they met the production capacity expansion requirement. The Commissioner (Appeals) upheld the eligibility but denied the refund claim due to a procedural issue of not filing the duty statement by the stipulated date. The Tribunal emphasized that compliance with the notification's requirements sufficed and ruled in favor of the appellants, granting them relief and emphasizing the procedural nature of filing the duty statement for claiming a refund. en-us Wed, 27 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210979 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Notification 33/99-C.E. The appellants were found eligible for the benefit of area-based exemption as they met the production capacity expansion requirement. The Commissioner (Appeals) upheld the eligibility but denied the refund claim due to a procedural issue of not filing the duty statement by the stipulated date. The Tribunal emphasized that compliance with the notification's requirements sufficed and ruled in favor of the appellants, granting them relief and emphasizing the procedural nature of filing the duty statement for claiming a refund. Case-Laws Central Excise Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210979