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2021 (10) TMI 128 - HC - Central ExciseRecovery of erroneous refund / irregular Cenvat credit availed - Demand of duty with interest - allegation of misuse of Area based exemption - benefit of N/N. 32/99-CE, dated 8th July, 1999 - HELD THAT:- It is palpably evident, on the face of the record itself, that there is no substantial question of law involved in this appeal. A bare reading of section 11A of the Act (as amended), clearly shows that the stipulation under this provision, can be exercised only if certain conditions precedent are present, as spelt out in section 11A, itself. On examination of provision of section 11A of Central Excise Act, it clearly shows that the case at hand, is not one concerning conditions as given in section11A, but the issue concerns refunds made purportedly under the entitlements claimed by the respondent under the exemption notification, which, the Appellant/Revenue seeks to recover by taking recourse to section 11A which is not admissible. There are no infirmity in the impugned judgment and order and no substantial question of law is involved - appeal dismissed.
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