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. (Refund in case of area base exemption)

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.... Finance Department of Revenue Central Board of Excise & Customs To All Chief Commissioners of Central Excise, Director General of Central Excise Intelligence, All Commissioners of Central Excise, All Commissioners of Central Excise (Appeal), All Commissioners of Customs, All Commissioners of Customs (Appeal) [email protected] Subject: Application of contents o....

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....er, the provisions of Section 11B of the Central Excise Act, 1944 would not apply in the case of these notifications." 2. Representations have been received in the Ministry, seeking clarification as to whether the clarification given by the TRU in the above mentioned Circular will also be applicable for refund granted to units located in Kutch area availing benefit of notification No. 39/2001 d....