9911796707
TMI Blog2014 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... otice - Subsequently they filed a refund claim and out of which Rs. 23.62 Lakhs was granted to them - the Revenue is having approximately Rs. 28.96 Lakhs with them out of the amount deposited by the assessee - the issue is one of interpretation and the appellant need not to have paid the amount, as they are working under the area based exemption notification - the appellant has made out a prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appellant herein is working under Notification No. 39/2001-CE dated 31.07.2001 i.e. area based notification issued by the Govt. of India which facilitates the appellant herein to take back the amount of duty liability discharged by them through PLA. It is undisputed that the appellant herein has cleared the consignments from their factory premises to depot on payment of duty and have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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