https://www.taxtmi.com/circulars?id=1757 The Board clarifies that the "refund" provided under area-based exemption notifications is a mechanism to operationalize the exemption rather than a refund for excess excise duty, and consequently Section 11B of the Central Excise Act, 1944 does not apply; this clarification given in para 3 of Circular No. 682/73/2002 is extended to units availing exemption under notification No. 39/2001-CE (Kutch) and to comparable notifications for Sikkim and the North East. en-us Fri, 08 Dec 2006 00:00:00 +0530 Wed, 24 Sep 2008 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1757 The Board clarifies that the "refund" provided under area-based exemption notifications is a mechanism to operationalize the exemption rather than a refund for excess excise duty, and consequently Section 11B of the Central Excise Act, 1944 does not apply; this clarification given in para 3 of Circular No. 682/73/2002 is extended to units availing exemption under notification No. 39/2001-CE (Kutch) and to comparable notifications for Sikkim and the North East. Circulars Central Excise Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1757