2018 (4) TMI 1825

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....ri K. Chowdhuri, Suptd. (AR) for the Respondent (s) ORDER Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Iron & Steel products classifiable under Chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985 as well as Zinc Ash Dross (Chapter 26 of Central Excise Tariff Act, 1985) and availed Area Based Exemption Notification No.....

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....- to Rs. 1,86,590/-. The appellant's claim is that the annual differential refund should be calculated taking all goods together irrespective of their value addition percentage. It is submitted that the Adjudicating authority had not taken into consideration the goods under Chapter 26. 5. I find that the Commissioner (Appeals) re-determined the refund in respect of goods under Chapter 26 of the....