https://www.taxtmi.com/caselaws?id=286372 The Tribunal upheld the impugned order in favor of the respondent, confirming their entitlement to the Area Based Exemption under Notification No. 33/1999. The decision by the Commissioner (Appeals) was accepted without challenge by the jurisdictional Commissioner, leading to the grant of refund by the Assistant Commissioner. The Tribunal found no valid reason to contest the refund grant, rejecting the Revenue's appeal regarding refund claims filed beyond the prescribed time limit under Section 11B. en-us Mon, 10 Dec 2018 00:00:00 +0530 Sun, 23 Feb 2020 12:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286372 The Tribunal upheld the impugned order in favor of the respondent, confirming their entitlement to the Area Based Exemption under Notification No. 33/1999. The decision by the Commissioner (Appeals) was accepted without challenge by the jurisdictional Commissioner, leading to the grant of refund by the Assistant Commissioner. The Tribunal found no valid reason to contest the refund grant, rejecting the Revenue's appeal regarding refund claims filed beyond the prescribed time limit under Section 11B. Case-Laws Central Excise Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286372