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2017 (3) TMI 169 - AT - Central ExciseRefund claim - N/N. 32/99-CE dated 8th July 1999 - units situated in specified industrial zones of North-East India - refund restricted by splitting of the claim on the basis of the two rates applicable to the two products and assuming that the duty paid on the last date from account current should be attributed to crates that are deemed to have value added of 26% against 36% available for furniture - Held that: - once the eligibility is restricted to the actual payment through account current, being less than that entitled by application of the lower rate on the entire duty paid, artificially determined segregation without any evidence to support the assumption made by the first appellate authority is beyond the authority of law - appeal allowed - decided in favor of appellant.
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