https://www.taxtmi.com/caselaws?id=80127 Handloom cess recovery was confined to the limitation period applicable on the date of the show cause notice, so the earlier demand was time-barred. Cotton fabrics of coarse, medium A and medium B varieties used internally in printing were not exempt, because the later proviso to the handloom cess exemption notification restricted the benefit for specified goods in a composite unit and had to be read harmoniously with the earlier exemption. As the fabrics remained liable to cess, the refund claim for cess already paid failed. Recovery was therefore limited only by limitation, while the levy and rejection of refund were upheld. en-us Tue, 08 Sep 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80127 Handloom cess recovery was confined to the limitation period applicable on the date of the show cause notice, so the earlier demand was time-barred. Cotton fabrics of coarse, medium A and medium B varieties used internally in printing were not exempt, because the later proviso to the handloom cess exemption notification restricted the benefit for specified goods in a composite unit and had to be read harmoniously with the earlier exemption. As the fabrics remained liable to cess, the refund claim for cess already paid failed. Recovery was therefore limited only by limitation, while the levy and rejection of refund were upheld. Case-Laws Central Excise Tue, 08 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80127