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2016 (11) TMI 1328 - AT - Central ExciseBenefit of Notification No.56/02-CE dated 14.11.2002 - rejection of refund claims - as per Notification No. 19/08-CE dated 27.3.2008, the refund claim is restricted to the value addition by the assessee - Held that: - The appellant is located in the State of Jammu and Kashmir and availing the benefit of Notification No.56 /02-CE dated 14.11.2002. The appellant is claiming the refund under the Notification No.56/02-CE dated 14.11.2002 i.e. whatever duty has been paid though PLA is entitled to self refund. The sole reason to deny the credit is that they have not challenged the validity of the Notification No.19/08-CE dated 27.3.2008. Therefore, the refund is not admissible to the appellants. The appellant has produced the order of the Hon'ble Jammu & Kashmir High Court dated 14.11.2013 in OWP No. 1732/2012 wherein the operation of the Notification No.19/08-CE dated 27.3.2008 has been modified vide order dated 21.5.2013 and it is directed the appellants would release to the respondent-entrepreneur 50% of the amount due to them in terms of the judgement of the learned Single Judge, subject to furnishing solvent surety to the satisfaction of the jurisdictional Commissioner within a period of four weeks of their furnishing the said surety. In view of above order of the Hon'ble High Court, the appellant is entitled for refund as per the order of the Hon'ble High Court dated 21.5.2013 - appeal allowed - decided in favor of appellant.
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