https://www.taxtmi.com/caselaws?id=106626 Mere repacking of bulk detergent powder into retail packs for export did not amount to manufacture because no new commercially distinct product emerged; the goods retained the same nomenclature and use, so Section 2(f) was not satisfied for the relevant period. A later deeming provision introduced in 1997 could not apply retrospectively to the period in dispute. The challenge based on denial of hearing also failed, as the record showed opportunities had been given and no affidavit supported non-receipt of notice. The refund claim under Rule 57F(3) was therefore rejected and the denial of refund was sustained. en-us Mon, 01 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 10:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106626 Mere repacking of bulk detergent powder into retail packs for export did not amount to manufacture because no new commercially distinct product emerged; the goods retained the same nomenclature and use, so Section 2(f) was not satisfied for the relevant period. A later deeming provision introduced in 1997 could not apply retrospectively to the period in dispute. The challenge based on denial of hearing also failed, as the record showed opportunities had been given and no affidavit supported non-receipt of notice. The refund claim under Rule 57F(3) was therefore rejected and the denial of refund was sustained. Case-Laws Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106626