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2020 (1) TMI 538 - CESTAT KOLKATAArea Based Exemption - substantial exemption - appellant increased their overall installed capacity by 37% during the period 01.01.1998 to 01.07.1999 - benefit of N/N. 33/99-CE dated 08.07.1999 - case of Revenue is that the appellant has submitted their application after about nine years from the date of completion of expansion or the date of the said Notification. HELD THAT:- The exemption Notification in question is a conditional exemption Notification available by way of refund. Para 2 of that exemption Notification prescribes the procedure for claiming it. This procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so. There is nothing in the returns to show that they had intended to claim the benefit of exemption Notification No.33/99-CE or actually claimed in any of their returns whatsoever - this cannot be equated with fulfilling the conditions required under para 2 of the exemption Notification. Thus, the appellant is not entitled to the benefit of the refund claim - appeal dismissed - decided against appellant.
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