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2013 (1) TMI 440 - AT - Central ExciseRefund of the duty paid through PLA - Respondents are the manufacturers located in the State of J & K - Exemption Notification No. 56/2002-C.E – Exemption denied on the ground that unit is not located in the Khasra number specified against those industrial areas in the notification – Held that:- The exemption under this notification is available in respect of the eligible goods cleared by the units located in the industrial areas, growth centres etc. specified in this notification and it is not the condition of the Notification that the unit must also be located in the Khasra numbers mentioned against the each industrial area. In favour of assessee
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