2017 (3) TMI 169

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....respondent Order Dispute pertains to amount of Rs. 21,451/- claimed as refund under notification no 32/99-CE dated 8th July 1999 (as amended). Appellant M/s Supreme Industries Ltd manufactures plastic crates falling under chapter 39 and furniture under chapter 94 of the First Schedule to the Central Excise Tariff Act, 1985 at the Amingaon Export Promotion Industrial Park, Assam and is registered....

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....U, Mumbai. 2. The said exemption notification, operated through a post-clearance monthly refund mechanism, exempts value addition in manufactured products of units situated in specified industrial zones of North-East India. For computation of duty, on value addition, a standard rate to be applied to the total duty, as deemed entitlement, is prescribed in the notification which, in the case of app....

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....ed to a higher amount as refund, which, in view of proviso, is to be ignored. The decision of the Tribunal in the appellant's own case, Supreme Industries Ltd v. Commissioner of Central Excise, Mumbai [2013 (297) ELT 286 (Tri-Mumbai)], was cited in support of the appeal. 4. The first appellate authority appears to have made assumptions to the detriment of the claimant in attributing the duty paid....