1981 (9) TMI 289 - CGOVT - Central Excise

Summary

The Central Government of India reviewed a refund claim for Central Excise duty on caprolactum. The claim was filed by the assessee but was rejected as they were not the manufacturer. The Government held that the benefit of the notification cannot be claimed by a mere purchaser. The original order allowing the refund claim was set aside, and the claim was rejected. The review proceeding was concluded accordingly.