2009 (11) TMI 699

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..... t. ORDER In the impugned order Commissioner (Appeals) has set aside the order of the Original Adjudicating Authority rejecting the refund of Rs. 57,31,054/-. The refund claim related to the duty paid during the month of August, 2008. 2. Learned DR on behalf of the Revenue submits that Notification No. 37/2007-Central Excise (NT), dated 17-9-2007 provides that no rebate shall be admissible in th .....

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..... ation No. 37/2007-Central Excise (N.T.) dated 17-9-2007 clearly excludes the units availing the benefit of Area based exemption from getting the benefit of rebate of duty paid on exports. In the light of the above very clear position of law, I do not find any merit in holding of the Lower Authority deducting the amount of duty paid on the goods cleared for export since as per Notification dated 1 .....

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