2009 (12) TMI 359

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... laim has been rejected by the original authority holding that they are not entitled to the said exemption. The lower appellate authority has allowed the refund leading to this appeal by the Department. Held that- such anti static carpeting is required for use of EOU who are manufacturing optical goods, which in turn requires a dust free environment. Benefit of notification allowed. - E/297/2003 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said exemption. The lower appellate authority has allowed the refund leading to this appeal by the Department. 2. The impugned notification allowed exemption to Anti Static carpet and also to consumables there for. After taking into account the fact that the respondents have obtained Epoxy Primer and Shalideck are Anti Static materials and that using the same they have built 'insitu' Anti-static .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... consideration the Chartered Accountant's certificate and the Balance Sheet, which shows an amount of Rs. 80,081/- paid under TR6 challan as advances. Hence, on this ground also the order of the lower appellate authority does not require any interference. 4. As regards interest, the respondents state that the impugned order has already been implemented and the refund amount has been paid to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X