2018 (12) TMI 1792

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....yi Alam Gupta, Advocate, for the Respondent. ORDER The present appeal is against the Order-in-Appeal No. 116/CE(A)/GHY/07, dated 20-11-2007. The respondent is working under the provisions of Area Based Exemption Notification No. 33/1999-C.E., dated 8-7-1999 (as amended). In terms of the provisions of the notification, the units working in the specified area are entitled to refund of the Central ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Commissioner (Appeals), in which he decided the issue in favour of the respondent. Hence, the present appeal before the Tribunal. 2. Heard Shri K. Choudhary, Ld. DR for the Revenue and Chandreyi Alam Gupta, Ld. Advocate for the respondent. 3. The Ld. DR submitted that the refund claims in question were paid by the Assistant Commissioner even though such claims were filed beyond ....