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

....), for the Appellant. Shri Chandreyi 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 ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ulted in the impugned order being passed 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 Commission....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the entitlement of the respondent for the benefit of the Area Based Exemption under Notification No. 33/1999. The issue has been decided in favour of the respondent at the level of the Commissioner (Appeals) vide his order dated 25-1-2005. This order also has been accepted by the jurisdictional Commissioner without challenging it further. The sanction of refund by the Assistant Commissioner is o....