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2013 (9) TMI 1026 - AT - Central ExciseExtract: .......ea of J & K cannot claim refund of the same. This was so held in the case of CCE, Jammu v. Tawi Chemical Industries vide Final Order No. A/999-1127/2012-Ex DB dated 31-8-2012 2013 (290) E.L.T. 734 (Tri-Del). As such we find no merit in the present appeals. Accordingly, both the appeals are rejected. (Dictated & pronounced in the Open Court)
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