https://www.taxtmi.com/caselaws?id=121088 The appellants successfully challenged the rejection of their refund claim for slitting CR/HR coils into smaller strips, as the activity was deemed not to constitute manufacture by the Apex Court. The Tribunal allowed a change of cause title due to a merger, ruled that duty paid during investigation was not required, granted a refund of the deposit as it was not considered duty, and approved the claim for interest on the deposit. The Tribunal directed the refund of the deposit amount with interest within one month, providing consequential relief to the appellants. en-us Fri, 15 Dec 2006 00:00:00 +0530 Thu, 26 Jul 2012 14:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121088 The appellants successfully challenged the rejection of their refund claim for slitting CR/HR coils into smaller strips, as the activity was deemed not to constitute manufacture by the Apex Court. The Tribunal allowed a change of cause title due to a merger, ruled that duty paid during investigation was not required, granted a refund of the deposit as it was not considered duty, and approved the claim for interest on the deposit. The Tribunal directed the refund of the deposit amount with interest within one month, providing consequential relief to the appellants. Case-Laws Central Excise Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121088