https://www.taxtmi.com/caselaws?id=92772 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Rajasthan Spinning & Weaving Mills Ltd. regarding the classification of cabled yarn for exemption under Notification No. 53/91-C.E. The Tribunal relied on previous decisions, including the case involving Bhilwara Spinners Ltd. and Aditya Mills Ltd., to support its decision that cabled yarn could be considered under the exemption. The refund, if applicable, was subject to the law of unjust enrichment as per the Supreme Court's ruling. The judgment emphasized the importance of proper classification and the consequences of misdeclaration in availing unauthorized exemptions. en-us Fri, 22 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92772 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Rajasthan Spinning & Weaving Mills Ltd. regarding the classification of cabled yarn for exemption under Notification No. 53/91-C.E. The Tribunal relied on previous decisions, including the case involving Bhilwara Spinners Ltd. and Aditya Mills Ltd., to support its decision that cabled yarn could be considered under the exemption. The refund, if applicable, was subject to the law of unjust enrichment as per the Supreme Court's ruling. The judgment emphasized the importance of proper classification and the consequences of misdeclaration in availing unauthorized exemptions. Case-Laws Central Excise Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92772