https://www.taxtmi.com/highlights?id=51236 Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so - Benefit of exemption cannot be extended. en-us Wed, 15 Jan 2020 06:14:55 +0530 Wed, 15 Jan 2020 06:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51236 Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so - Benefit of exemption cannot be extended. Highlights Central Excise Wed, 15 Jan 2020 06:14:55 +0530 https://www.taxtmi.com/highlights?id=51236