High Court Quashes Notification Rejecting Excise Duty Refund Applications Under Area-Based Exemption as Legally Untenable.

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Full Text of the Document

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....Refund of excise duty payable on value addition - Area based exemption - Effect of the notification which was quashed by the high court - It is observed that the rejection of the Applications filed by the Appellant for Special rate fixation on the ground that they have foregone such option, is legally not tenable - AT....