2018 (5) TMI 1497

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....spondent (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 Notification No. 39/2001 dated 31.07.2001....