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2012 (11) TMI 202 - AT - Central ExciseRefund claim - Area based exemption by way of refund – industrial units situated in north-east area - Held that:- Notification No.32/99-CE dated 08.07.1999 is meant for encouraging industrial growth as well as expansion of existing industrial units in the north-eastern sector. Therefore, the Notification No.32/99-CE deserves to be interpreted liberally so as to give effect to its objective and purpose. For calculating the refund amount as per the said Notification No.32/99-CE dated 08.07.1999 the value of the complete tube is relevant but not the bare tube excluding the value of caps. - refund of the duty paid through PLA during the relevant period had not been disputed in the present case. - for the subsequent period, the adjudicating authority on de novo adjudication of order-in-original on a remand from this Tribunal had accepted the interpretation that for extending the benefit of Notification No.32/99-CE dated 08.07.1999, the value of caps ought to be included in the total value of Lamitubes. - refund to be allowed.
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