https://www.taxtmi.com/caselaws?id=264861 An assessee located in a specified area remained eligible for exemption under Notification No. 56/02-CE because the goods supplied were otherwise covered by the notification, and the exemption text did not make denial contingent on a separate terminal excise duty refund claim made to the DGFT. The assessee's refund request concerned a different authority and, even if it raised a possible double-benefit issue, it did not by itself invalidate the central excise exemption or justify demand, interest, or penalty. The relevant ingredients for the notification benefit were satisfied, so the exemption could not be denied on that ground. en-us Wed, 11 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264861 An assessee located in a specified area remained eligible for exemption under Notification No. 56/02-CE because the goods supplied were otherwise covered by the notification, and the exemption text did not make denial contingent on a separate terminal excise duty refund claim made to the DGFT. The assessee's refund request concerned a different authority and, even if it raised a possible double-benefit issue, it did not by itself invalidate the central excise exemption or justify demand, interest, or penalty. The relevant ingredients for the notification benefit were satisfied, so the exemption could not be denied on that ground. Case-Laws Central Excise Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264861