2017 (3) TMI 169

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....hudesai, Superintendent (AR) for the respondent Order Dispute pertains to amount of Rs. 21,451/- claimed as refund under notification no 32/99-CE dated 8^th 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 Promotio....

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.... Central Excise & Service Tax (Appeals), LTU, 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 ....

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.... prescribed rates the appellant would be entitled 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 detri....