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    <title>Company Denied Refund for New Product Production Post-2005 Cut-Off; Billets and Ingots Not Identical Products.</title>
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    <description>Refund - area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Concast Machine was installed for manufacturing of the Billets after 31.12.2005. - Billets and Ingots are not identical - Refund not allowed - AT</description>
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      <description>Refund - area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Concast Machine was installed for manufacturing of the Billets after 31.12.2005. - Billets and Ingots are not identical - Refund not allowed - AT</description>
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