https://www.taxtmi.com/caselaws?id=352236 Area-based exemption and refund benefit, once granted after contemporaneous factory inspection and satisfaction that plant and machinery were in operation and commercial production had begun, could not be withdrawn merely on later investigation and suspicion about invoices or supplier statements. The later material did not show a contemporaneous verification disproving the existence or working condition of the unit, nor did it reliably establish that the earlier approval was or that a new unit had not been set up. The impugned withdrawal and refund recovery were therefore set aside, and the appellant retained the exemption and refund benefit. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 18 Mar 2019 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352236 Area-based exemption and refund benefit, once granted after contemporaneous factory inspection and satisfaction that plant and machinery were in operation and commercial production had begun, could not be withdrawn merely on later investigation and suspicion about invoices or supplier statements. The later material did not show a contemporaneous verification disproving the existence or working condition of the unit, nor did it reliably establish that the earlier approval was or that a new unit had not been set up. The impugned withdrawal and refund recovery were therefore set aside, and the appellant retained the exemption and refund benefit. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352236