STATE Vs. ASSISTANT COMMISSIONER, CENTRAL EXCISE, SHILLONG

JUDGEMENT

(1.) Heard Mr. P. K. Goswami, learned senior counsel for the petitioners and also Mr. B. Sarma, learned C. G. S. C.

(2.) This petition has been filed for refund of the excise duty amounting to Rs. 2,88,47,034 from May 2001 to March, 2002 and rs. 5,67,60,645.00 for the period of April 2002 to Sept., 2003. This refund has been claimed as per Government of India notification dated 8th July, 1999.

(3.) Exemption of excise duty has been granted to the Industrial units situated in the North Eastern States by the aforesaid notification dated 8th July, 1999. The relevant portion of the notification is quoted hereinbelow :-