https://www.taxtmi.com/caselaws?id=105459 Goods manufactured while an exemption notification was in force remained eligible for the exemption even if cleared after the notification was withdrawn. The governing principle applied was that excise duty is attracted at the stage of manufacture, while collection at removal is only for administrative convenience; therefore, the relevant date for exemption was the date of manufacture, not the date of clearance. On that basis, a refund claim could not be rejected solely because the goods were removed after withdrawal of the notification, though refund entitlement remained subject to scrutiny under the doctrine of unjust enrichment. en-us Fri, 09 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 17:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105459 Goods manufactured while an exemption notification was in force remained eligible for the exemption even if cleared after the notification was withdrawn. The governing principle applied was that excise duty is attracted at the stage of manufacture, while collection at removal is only for administrative convenience; therefore, the relevant date for exemption was the date of manufacture, not the date of clearance. On that basis, a refund claim could not be rejected solely because the goods were removed after withdrawal of the notification, though refund entitlement remained subject to scrutiny under the doctrine of unjust enrichment. Case-Laws Central Excise Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105459