https://www.taxtmi.com/caselaws?id=73010 An appellate filing was treated as within limitation because it was lodged within the statutory period counted from communication of the lower order and was covered by the applicable removal of difficulties order. On excise, acid slurry made from D.B.S.B. was held not to attract a fresh levy because both products fell under the same tariff item; conversion between them did not amount to manufacture of a new excisable product. The refund claim was also found to be within the prescribed time, so no further withholding or delay of refund was justified. The departmental challenge failed, and the cross-objection for further refund directions was rejected. en-us Mon, 07 Mar 1983 00:00:00 +0530 Thu, 26 May 2011 15:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73010 An appellate filing was treated as within limitation because it was lodged within the statutory period counted from communication of the lower order and was covered by the applicable removal of difficulties order. On excise, acid slurry made from D.B.S.B. was held not to attract a fresh levy because both products fell under the same tariff item; conversion between them did not amount to manufacture of a new excisable product. The refund claim was also found to be within the prescribed time, so no further withholding or delay of refund was justified. The departmental challenge failed, and the cross-objection for further refund directions was rejected. Case-Laws Central Excise Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73010