https://www.taxtmi.com/caselaws?id=73218 Exemption on the final form of cotton yarn cleared as plain reel hanks did not justify refund of duty already paid when the yarn was removed from the spinning section for use in weaving. Rules 51A and 173H of the Central Excise Rules allowed retention or removal of duty-paid goods in specified situations, but they did not create a refund mechanism for duty lawfully paid at an earlier stage. Rule 49A merely deferred duty on yarn until clearance of fabrics and did not exempt unutilised yarn at the weaving stage or authorise refund after conversion into hanks. The refund claim was therefore not maintainable. en-us Tue, 11 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73218 Exemption on the final form of cotton yarn cleared as plain reel hanks did not justify refund of duty already paid when the yarn was removed from the spinning section for use in weaving. Rules 51A and 173H of the Central Excise Rules allowed retention or removal of duty-paid goods in specified situations, but they did not create a refund mechanism for duty lawfully paid at an earlier stage. Rule 49A merely deferred duty on yarn until clearance of fabrics and did not exempt unutilised yarn at the weaving stage or authorise refund after conversion into hanks. The refund claim was therefore not maintainable. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73218