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2007 (6) TMI 385 - AT - Central ExciseLiability of Interest - Area-based exemption - Refund claim under N/N. 56/2002-C.E. - Held that: - the whole procedure has to be viewed in proper perspective, transcending from the confines of the norms applicable in the case of normal or general procedure under the law. Due to explicity of the procedure as laid down under the notification the confines of the procedure as applicable generally under Rule 8 and Section 11 need to be interpreted to accommodate the assessee and not to penalize him for no fault of his. In my opinion, it is high time that the human face of the administration gets revealed in such queer moments and not the iron clause (if not claws) that may end up harassing the honest tax-payers - appeal of Revenue dismissed.
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