Tribunal Rejects Emotional Plea for Exemption Error; Upholds Strict Interpretation of Duty Refund Rules.

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....Area bases Exemption Notification No.56/2002 - payment of duty without utlizing Modvat / Cenvat Credit and claiming refund of duty paid in cash thereafter - Inadvertent mistake plea of appellant is certainly a misplaced sympathy to sway away Tribunal towards sympathetic consideration - AT....