Excise Duty Refund Denied: Old Registration Surrender Insufficient to Qualify as New Industrial Unit for Exemption.

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....Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise registration and taking a new registration alone not sufficient to consider that the Appellant has commenced a new industrial unit - the Appellant’s unit cannot be considered as a new unit which has commenced its commercial production w.e.f. 11.04.2007. - AT....