Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of...

Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the interim order - Later Hon'ble SC has upheld the validity of withdrawal of area based exemption - the Principal Commissioner, the Respondent No. 2 herein directed to decide the applications of the Petitioner on its own merit as regards the claim for fixation of the special rate to actual value addition to the manufactured goods of the given financial years - HC .....

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