2005 (1) TMI 502

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..... Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Claims for refund of duties of Rs. 1,79,692.00 paid in the months of March and April, 2003, filed by the appellants herein, in terms of the Notification No. 33/99-C.E., dated 8-7-99, have been rejected on the ground that the product on which duty was paid and refund of duty claimed, was Tea which was exemp .....

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..... oods), and cleared from a unit located in the State of Assam or Tripura or Meghalaya or Mizoram or Manipur, or Nagaland or Arunachal Pradesh, from so much of the duty of excise leviable thereon, under Additional Duties of Excise (Goods of Special Importance) Act, 1957, and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. 3. In view of the clear language in the Notification, .....

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