https://www.taxtmi.com/caselaws?id=72717 The exemption notifications on cotton fabrics were construed by reference to the stage and nature of processing: bleaching alone did not preserve the refund benefit where the cloth was later dyed and printed with the aid of power, and duty became payable at the applicable rate. On the facts, the fabrics were manually bleached but thereafter power-aided dyed and printed in the petitioners' factory, so no refund was admissible. The argument that a final refund order had already been made and was incapable of review was rejected because the record showed only a pending scrutiny of the claim, not any final operative refund order, and the later disallowance was therefore valid. en-us Mon, 03 Feb 1975 00:00:00 +0530 Tue, 24 May 2011 15:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72717 The exemption notifications on cotton fabrics were construed by reference to the stage and nature of processing: bleaching alone did not preserve the refund benefit where the cloth was later dyed and printed with the aid of power, and duty became payable at the applicable rate. On the facts, the fabrics were manually bleached but thereafter power-aided dyed and printed in the petitioners' factory, so no refund was admissible. The argument that a final refund order had already been made and was incapable of review was rejected because the record showed only a pending scrutiny of the claim, not any final operative refund order, and the later disallowance was therefore valid. Case-Laws Central Excise Mon, 03 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72717