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2008 (7) TMI 90 - AT - Central ExciseEligibility for refund – Area based exemption – question whether impugned goods are manufactured products or not should be verified before granting refund – if goods are not excisable registration will be cancelled and refund will be given – if goods are excisable, duty would be refunded under Area Based Notification - authorities have to take a holistic view regarding the Registration granted to them and the question as to whether the impugned goods are excisable or not
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