https://www.taxtmi.com/circulars?id=737 Refunds under area based exemption notifications are mechanisms to give effect to the exemption and are not refunds of excess duty; consequently, Section 11B of the Central Excise Act does not apply to such refunds. The Board extends the earlier clarification (issued for Jammu & Kashmir) to units availing exemption in the Kutch area and to other similarly structured area based exemption notifications, and directs trade and field formations to inform stakeholders and acknowledge receipt. en-us Wed, 01 Nov 2006 00:00:00 +0530 Wed, 24 Sep 2008 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=737 Refunds under area based exemption notifications are mechanisms to give effect to the exemption and are not refunds of excess duty; consequently, Section 11B of the Central Excise Act does not apply to such refunds. The Board extends the earlier clarification (issued for Jammu & Kashmir) to units availing exemption in the Kutch area and to other similarly structured area based exemption notifications, and directs trade and field formations to inform stakeholders and acknowledge receipt. Circulars Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=737