https://www.taxtmi.com/caselaws?id=94517 Clearances from separate manufacturing units were held not liable to be clubbed for denial of Notification No. 175/86-C.E. because the appellant's factories were treated as distinct units on the basis of the Tribunal's earlier decision in its own case, applying the Supreme Court ratio. With the present facts found identical, the same interpretation of Explanation V was followed. The appellant was therefore entitled to the notification benefit and consequential refund relief, subject to the law on unjust enrichment. en-us Thu, 06 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94517 Clearances from separate manufacturing units were held not liable to be clubbed for denial of Notification No. 175/86-C.E. because the appellant's factories were treated as distinct units on the basis of the Tribunal's earlier decision in its own case, applying the Supreme Court ratio. With the present facts found identical, the same interpretation of Explanation V was followed. The appellant was therefore entitled to the notification benefit and consequential refund relief, subject to the law on unjust enrichment. Case-Laws Central Excise Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94517