1997 (7) TMI 117 - SUPREME COURT

Whether the `animal feed supplement' would fall under the Exemption Notification dated 1-11-1982?

Held that:- It must be noted that presumably the amendment to exemption Notification No. 234/82 by a subsequent Notification No. 6/84-C.E., dated 15-2-1984 was not before the Court for consideration. The majority view also failed to take note of the subsequent amendment to the main exemption Notification as well as the effect of the amendment

The appellant is entitled to the refund under the relevant Exemption Notification. However, it is for the concerned authority to further look into the refund applications and pass orders in the light of the ratio laid down by this Court in Mafatlal Industries Ltd. v. Union of India (1996 (12) TMI 50 - SUPREME COURT OF INDIA). The appeals are accordingly allowed.