2018 (5) TMI 1497

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant (s) Shri J Nagori, AR For Respondent (s): Shri Anand Nainawati, Advocate Per: Dr. D.M. Misra These two appeals are filed by the Revenue against the respective orders-in-appeal passed by the Commissioner (Appeals) of Central Excise Rajkot. 2. The short issue involved in the present appeal is: whether the appellant are entitled to refund of duty paid under the area based exemption....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the issue of recovery of duty, a demand notice has been issued by DGCEI proposing denial of benefit of exemption notification No. 39/2001 dated 31.07.2001. Challenging the impugned order relating to refund claim, the Revenue has come in appeal when the show cause notice for recovery is pending adjudication, We find from record that the refund claim has already been sanctioned and paid to the r....