https://www.taxtmi.com/caselaws?id=119741 The Commissioner upheld the Assessee's entitlement to a refund under the Limitation Act, rejecting the Revenue's appeal. The Commissioner emphasized that the reliance on a previous judgment was correct, noting no material change in the definition of manufacture. The Tribunal overturned the lower authority's decision, emphasizing that individuals must independently establish their legal positions and cannot seek refunds based on judgments in unrelated cases. The importance of fighting individual legal battles was underscored, leading to the ruling in favor of the Revenue and the inadmissibility of refund claims based on decisions in unrelated cases. en-us Wed, 07 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119741 The Commissioner upheld the Assessee's entitlement to a refund under the Limitation Act, rejecting the Revenue's appeal. The Commissioner emphasized that the reliance on a previous judgment was correct, noting no material change in the definition of manufacture. The Tribunal overturned the lower authority's decision, emphasizing that individuals must independently establish their legal positions and cannot seek refunds based on judgments in unrelated cases. The importance of fighting individual legal battles was underscored, leading to the ruling in favor of the Revenue and the inadmissibility of refund claims based on decisions in unrelated cases. Case-Laws Central Excise Wed, 07 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119741