https://www.taxtmi.com/caselaws?id=86024 An exemption notification must be construed in its ordinary commercial sense, and bottle coolers did not fall within the expression "domestic refrigerators" under Notification No. 252/83-C.E.; the refund claim based on that notification was therefore inadmissible. The prior appellate order had not decided the present question on the notification's scope, so the Assistant Collector did not act contrary to that order by rejecting the claim on this distinct ground. The challenge failed on both counts, and Revenue's position was upheld. en-us Fri, 11 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86024 An exemption notification must be construed in its ordinary commercial sense, and bottle coolers did not fall within the expression "domestic refrigerators" under Notification No. 252/83-C.E.; the refund claim based on that notification was therefore inadmissible. The prior appellate order had not decided the present question on the notification's scope, so the Assistant Collector did not act contrary to that order by rejecting the claim on this distinct ground. The challenge failed on both counts, and Revenue's position was upheld. Case-Laws Central Excise Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86024