https://www.taxtmi.com/highlights?id=17905 Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT en-us Fri, 28 Mar 2014 11:49:00 +0530 Fri, 28 Mar 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17905 Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT Highlights Central Excise Fri, 28 Mar 2014 11:49:00 +0530 https://www.taxtmi.com/highlights?id=17905