https://www.taxtmi.com/caselaws?id=72562 Handloom cess paid on cloth used to manufacture exported napkins was refundable because the charging proviso excluded cloth used in export goods, and the claim fell within the refund scheme under Section 11B of the Central Excises and Salt Act, 1944. Interest collected under Rule 49A on deferred duty on cotton yarn was not refundable, because it was not duty within the excise rules and rebate or refund provisions covered duty or rebate, not interest. The result was a refund allowed for the cess, but denied for the interest. en-us Fri, 22 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72562 Handloom cess paid on cloth used to manufacture exported napkins was refundable because the charging proviso excluded cloth used in export goods, and the claim fell within the refund scheme under Section 11B of the Central Excises and Salt Act, 1944. Interest collected under Rule 49A on deferred duty on cotton yarn was not refundable, because it was not duty within the excise rules and rebate or refund provisions covered duty or rebate, not interest. The result was a refund allowed for the cess, but denied for the interest. Case-Laws Central Excise Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72562