Refund granted for converting jumbo rolls into products; not manufacturing activity.

The tribunal ruled that cutting, slitting, and perforating jumbo rolls into finished products did not amount to manufacturing activity. The appellants were deemed entitled to a refund, subject to a review of the unjust enrichment aspect by the original authority.

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Issues:
Manufacture of excisable commodities, Doctrine of unjust enrichment, Refund claim, Cutting, slitting, and perforation process

Manufacture of excisable commodities:
The appeal was filed against an order stating that cutting, slitting, and perforation of jumbo rolls into finished cinematograph film amounts to manufacture. The appellants argued that these processes do not constitute manufacturing, even though they paid duty on the goods.

Doctrine of unjust enrichment:
The refund claimed by the appellants was questioned based on the doctrine of unjust enrichment. The tribunal acknowledged that the appellants might be entitled to a refund but remanded the matter to the original authority for further examination regarding unjust enrichment.

Cutting, slitting, and perforation process:
The tribunal referred to a previous judgment and held that no manufacturing activity is involved in cutting, slitting, and perforating the jumbo rolls. They emphasized that the product resulting from these processes has a distinct name, function, and use, leading to the conclusion that the appellants are entitled to a refund. The tribunal decided to follow the previous favorable decision unless there was a stay from the Supreme Court.

In conclusion, the tribunal ruled that the cutting, slitting, and perforation of jumbo rolls into finished products did not constitute manufacturing activity. They upheld the appellants' entitlement to a refund but directed a review of the unjust enrichment aspect.

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