Application of contents of Circular No. 682/73/2002-CX dated 19.12.2002 to exemption notification No. 39/2001-CE dated 31.7.2001- regarding. (Refund in case of area base exemption)

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....e & Customs To All Chief Commissioners of Central Excise, Director General of Central Excise Intelligence, All Commissioners of Central Excise, All Commissioners of Central Excise (Appeal), All Commissioners of Customs, All Commissioners of Customs (Appeal) Webmaster@cbec.gov.in Subject: Application of contents of Circular No. 682/73/2002-CX dated 19.12.2002 to exemption notification No. ....

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....e case of these notifications." 2. Representations have been received in the Ministry, seeking clarification as to whether the clarification given by the TRU in the above mentioned Circular will also be applicable for refund granted to units located in Kutch area availing benefit of notification No. 39/2001 dated 31.7.2001. 3. The matter has been examined by the Board. It is noticed that when s....