https://www.taxtmi.com/caselaws?id=295098 The Tribunal upheld the Revenue's decision to recover an erroneously refunded amount by invoking Section 11A of the Central Excise Act, stating that the refund under Notification No.32/99-CE was akin to duty payment followed by a refund claim. The Tribunal clarified that the exemption under the Notification applied to goods manufactured by the units in specified areas, not to goods procured and cleared later, emphasizing the intent to incentivize production rather than trading activities. Consequently, the appellant's claim for exemption on goods procured and cleared by them was denied, and the appeal was dismissed. en-us Thu, 16 Jan 2020 00:00:00 +0530 Wed, 19 May 2021 08:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295098 The Tribunal upheld the Revenue's decision to recover an erroneously refunded amount by invoking Section 11A of the Central Excise Act, stating that the refund under Notification No.32/99-CE was akin to duty payment followed by a refund claim. The Tribunal clarified that the exemption under the Notification applied to goods manufactured by the units in specified areas, not to goods procured and cleared later, emphasizing the intent to incentivize production rather than trading activities. Consequently, the appellant's claim for exemption on goods procured and cleared by them was denied, and the appeal was dismissed. Case-Laws Central Excise Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295098