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2019 (2) TMI 553 - CESTAT CHANDIGARHRefund of duty paid - period of limitation - payment of duty through PLA which was otherwise exempted - area based exemption - benefit of N/N. 56/2002 dated 14/11/2002 availed - extension of benefit of Notification pertaining to the expansion - rejection of refund on the ground of time limitation - Held that:- In respect of the issue regarding the application of conditionality of expansion prior to date of filing is concerned, the same is covered by the decision of this very Tribunal in their own case COMMISSIONER OF CENTRAL EXCISE, JAMMU VERSUS SHANKAR TIMBER PRODUCTS [2011 (8) TMI 930 - CESTAT, NEW DELHI], where it was held that When the duty in respect of clearances made during whole of December 2006 was payable only in the next month and during December 2006, the respondent was eligible for benefit of Notification No. 56/2002-C.E. - thus, the filing of the statements is procedural nature and does not come in way of granting of the refund to the appellant. The contention of the Department with exemption Notification cannot be granted to the respondent assessee for the period prior to 11/12/2006, has no basis on the law. It is seen from para 2(a) and 2(A)(d) of the Notification. Under the Notification it is not seen that it provides that in order to avail the Notification benefit the appellant will be disentitled to avail the benefit for the period prior to filing of the appeal. Appeal dismissed - decided against Revenue.
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