https://www.taxtmi.com/highlights?id=1720 Area based exemption - the allegations of the Revenue that CENVAT Credit account was debited on the higher side so as to avail excess refund of duty paid out of PLA, cannot be upheld inasmuch as the entire exercise is revenue neutral and involving no revenue implications..... - AT en-us Mon, 08 Aug 2011 00:00:00 +0530 Mon, 08 Aug 2011 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=1720 Area based exemption - the allegations of the Revenue that CENVAT Credit account was debited on the higher side so as to avail excess refund of duty paid out of PLA, cannot be upheld inasmuch as the entire exercise is revenue neutral and involving no revenue implications..... - AT Highlights Central Excise Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/highlights?id=1720