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2023 (12) TMI 1290 - AT - Central ExciseEligibility for refund/ self-credit - Area-based exemption under Notification No.56/2002 dated 14.11.2002 as amended - Department was of the opinion that under Section 3, no refund/ self-credit was available as the said Cesses have not been exempted under the Notification No.56/2002. The impugned order considers the self-credit taken by the appellants as “erroneous” credit and confirms the demand of the same in terms of Section 11A of Central Excise Act, 1944 along with interest and penalty under Section 11AC ibid. HELD THAT:- The impugned order cannot be sustained and is accordingly set aside. Hence, the appeal is allowed.
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