Draft - Application of contents of Circular No. 682/73/2002-CX dated 19.12.2002 to exemption notification No. 39/2001-CE dated 31.7.2001- regarding.

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....f Revenue Central Board of Excise & Customs   Subject: Application of contents of Circular No. 682/73/2002-CX dated 19.12.2002 to exemption notification No. 39/2001-CE dated 31.7.2001- regarding. 1. Kind attention is invited to Circular 682/73/2002 dated 19.12.2002 issued by the TRU in respect of notifications Nos. 56/2002 and 57/2002, both dated 14.11.2002, applicable for un....

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....be applicable for refund granted to units located in Kutch area availing benefit of notification No. 39/2001 dated 31.7.2001. 3. The matter has been examined by the Board. It is noticed that when same scheme of refund is applicable for other areas, the clarification issued with reference of J & K should hold good, and there should not have been any doubt. Therefore, it is clarified that clarifi....