https://www.taxtmi.com/caselaws?id=73323 Item 68 applied only to goods manufactured in a factory, so tugs launched before completion and remaining outside the factory premises were not excisable on these facts; manufacture was completed outside the factory, and duty was not chargeable under Item 68. Where duty had nevertheless been collected on goods later found non-excisable at the material time, the refund claim was governed by the general law of limitation rather than Rule 11 of the Central Excise Rules, 1944. The later restriction in Section 11B did not apply retrospectively, and a claim filed within the Limitation Act period was maintainable. The duty collected on the tugs was therefore refundable. en-us Tue, 05 Jul 1983 00:00:00 +0530 Tue, 31 May 2011 11:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73323 Item 68 applied only to goods manufactured in a factory, so tugs launched before completion and remaining outside the factory premises were not excisable on these facts; manufacture was completed outside the factory, and duty was not chargeable under Item 68. Where duty had nevertheless been collected on goods later found non-excisable at the material time, the refund claim was governed by the general law of limitation rather than Rule 11 of the Central Excise Rules, 1944. The later restriction in Section 11B did not apply retrospectively, and a claim filed within the Limitation Act period was maintainable. The duty collected on the tugs was therefore refundable. Case-Laws Central Excise Tue, 05 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73323