https://www.taxtmi.com/caselaws?id=72782 The Tribunal allowed the appeals, directing the Assistant Collector to grant relief for refund claims if the appellants could demonstrate the actual use of goods in another factory. The Tribunal emphasized the importance of proving actual use to avail benefits under notification No. 118/75 and considered the limitation periods for refund claims, allowing some claims while rejecting others. The lower authorities' decisions were set aside, and the matters were remitted for reevaluation in accordance with the Tribunal's findings. en-us Fri, 19 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72782 The Tribunal allowed the appeals, directing the Assistant Collector to grant relief for refund claims if the appellants could demonstrate the actual use of goods in another factory. The Tribunal emphasized the importance of proving actual use to avail benefits under notification No. 118/75 and considered the limitation periods for refund claims, allowing some claims while rejecting others. The lower authorities' decisions were set aside, and the matters were remitted for reevaluation in accordance with the Tribunal's findings. Case-Laws Central Excise Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72782