https://www.taxtmi.com/caselaws?id=178851 An existing industrial unit that had earlier received area-based exemption is not barred from claiming the benefit again under a later notification if it undertakes a second substantial expansion and satisfies the later conditions. The prescribed thresholds were met where plant and machinery investment increased by more than 25% and employment strength also crossed the required level. Refund availed through self-credit could not be rejected entirely; the admissible refund had to be quantified under the value-addition norms, and only any excess already taken and utilised was recoverable with interest. en-us Tue, 03 Jun 2014 00:00:00 +0530 Mon, 15 Feb 2016 10:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178851 An existing industrial unit that had earlier received area-based exemption is not barred from claiming the benefit again under a later notification if it undertakes a second substantial expansion and satisfies the later conditions. The prescribed thresholds were met where plant and machinery investment increased by more than 25% and employment strength also crossed the required level. Refund availed through self-credit could not be rejected entirely; the admissible refund had to be quantified under the value-addition norms, and only any excess already taken and utilised was recoverable with interest. Case-Laws Central Excise Tue, 03 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178851