https://www.taxtmi.com/caselaws?id=85370 The notification required rebate computation to be based on the quantity of sugar shown in the RG-1 register, so brown sugar entered in the 1982-83 season had to be treated as production of that season even though it was reprocessed later. Because the notification prescribed the method for determining eligible sugar production, the authorities could not exclude the brown sugar by applying any different basis. The rejection of the rebate claim was therefore incorrect, and the assessee was entitled to have the brown sugar counted for the 1982-83 season. en-us Fri, 28 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85370 The notification required rebate computation to be based on the quantity of sugar shown in the RG-1 register, so brown sugar entered in the 1982-83 season had to be treated as production of that season even though it was reprocessed later. Because the notification prescribed the method for determining eligible sugar production, the authorities could not exclude the brown sugar by applying any different basis. The rejection of the rebate claim was therefore incorrect, and the assessee was entitled to have the brown sugar counted for the 1982-83 season. Case-Laws Central Excise Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85370