Court Approves Duty Refund After Determining Exemption Notification Applies Only to CENVAT Credit Utilization in GTA Services Dispute.

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat credit and Commissioner (Appeals) observed that the exemption notification would apply only in respect of utilisation of the CENVAT credit - refund allowed - AT .....

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