https://www.taxtmi.com/caselaws?id=387614 Refund under the area-based exemption was denied on the theory that no manufacturing activity had taken place, but the Tribunal found that the Revenue had relied on assumptions rather than concrete evidence. It noted periodic departmental visits that recorded manufacturing activity and observed that there was no independent investigation at the appellant's premises or corroborative material disproving manufacture. On that basis, the challenge to refund under Notification No. 56/2002-CE was held unsustainable and the benefit of the notification was restored. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 08:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387614 Refund under the area-based exemption was denied on the theory that no manufacturing activity had taken place, but the Tribunal found that the Revenue had relied on assumptions rather than concrete evidence. It noted periodic departmental visits that recorded manufacturing activity and observed that there was no independent investigation at the appellant's premises or corroborative material disproving manufacture. On that basis, the challenge to refund under Notification No. 56/2002-CE was held unsustainable and the benefit of the notification was restored. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387614