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I am a Small-Scale manufacturer. Am I eligible for refund of duty paid at the concessional rate of 5% on clearances made before 1st day of Sept.2000 consequent to increase of full exemption limit to Rs.1 Crore?

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I am a Small-Scale manufacturer. Am I eligible for refund of duty paid at the concessional rate of 5% on clearances made before 1st day of Sept.2000 consequent to increase of full exemption limit to Rs.1 Crore?

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No. Duty paid before 1st September 2000 is not refundable as per the Notification.

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