2013 (7) TMI 562

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....i, Advocate For the Respondent: Shri P.K. Sharma, AR JUDGEMENT Per Archana Wadhwa (for the Bench): After hearing both sides I find that the appellants are working in terms of area based exemption notification No. 56/2002 CE dated 14.11.02. The said notification requires the manufacturing unit situated in that area to first pay the Central Excise duty on the goods cleared from the facto....

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....nt of Rs.1,47,974/- was subsequently paid by them from their PLA and refund of the same was claimed. The said refund claim stand rejected by the authorities below on the ground that they have first shown the payment of duty from their Cenvat credit account and as such, inasmuch as the same was not paid through PLA, the refund cannot be sanctioned. However, the balance refund claim of Rs.12,691/- w....