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6. On going through the provisions of the Notification, it is clear that the refund of duty as per the said Notification is different from refund of duty envisaged in Section 11B. We find, as submitted by the 5 E/2727,2728/2012 learned Counsel for the appellants, CBEC vide Circular No.682/73/2002-CX dated 19.12.2002 clarified as follows:
"In this context, it may be pointed out that the "Refund" envisaged in the notifications is not on account of any excess payment of excise duty by the manufacturers, but is basically designed to give effect to the exemption. In other words, the mechanism has been adopted to operationalize the exemption envisaged in these two notifications. In view of this aspect of the matter, the provisions of Section 11B of the Central Excise Act, 1944 would not apply in the case of these notifications."