https://www.taxtmi.com/highlights?id=71495 Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise registration and taking a new registration alone not sufficient to consider that the Appellant has commenced a new industrial unit - the Appellant’s unit cannot be considered as a new unit which has commenced its commercial production w.e.f. 11.04.2007. - AT en-us Thu, 17 Aug 2023 12:28:34 +0530 Thu, 17 Aug 2023 12:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71495 Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise registration and taking a new registration alone not sufficient to consider that the Appellant has commenced a new industrial unit - the Appellant’s unit cannot be considered as a new unit which has commenced its commercial production w.e.f. 11.04.2007. - AT Highlights Central Excise Thu, 17 Aug 2023 12:28:34 +0530 https://www.taxtmi.com/highlights?id=71495