Excise duty payable on single ply yarn, not doubled yarn. Refund for double ply not allowed.

The Supreme Court of India held that excise duty is payable on single ply yarn, not on doubled or multifolded yarn. Appellants may claim adjustment or refund for duty paid on double ply yarn, but no refund is permitted. The appeal is disposed of in this manner.

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The Supreme Court of India ruled that excise duty must be paid on single ply yarn, not on doubled or multifolded yarn. Appellants can seek adjustment or refund of duty paid on double ply yarn. No refund is allowed. The appeal is disposed of accordingly.

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