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2018 (7) TMI 248 - AT - Central ExciseRefund of duty paid in Cash - manufacturing of cement - different rates when manufactured using Clinker and using Limestone & Gypsum - N/N. 20/2008-CE dated-27/03/2008 - Held that:- The appellant’s method of computation of the annual differential refund is not acceptable. Every exemption Notification exempts excisable goods productwise mentioned therein. Therefore, exemption is required to be quantified excisable goods wise. Paragraph 4 (1), which provides for annual differential refund, does not provide for computation on a different basis. For each category, full refund equal to the duty payable on value addition has been sanctioned, both monthly and annually - The issue involves is the quantification aspect in detail - matter referred to the original adjudicating authority to look into the calculation aspect - appeal allowed by way of remand.
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