https://www.taxtmi.com/caselaws?id=128200 Rule 12B creates a legal fiction treating a registered job-work trader as a manufacturer for excise purposes, and that status extends to connected refund matters when the prescribed procedure is followed. On the facts, the assessee had obtained registration, maintained accounts, paid duty and dealt with its own jurisdictional officers, so there was no basis to restrict refund jurisdiction to the job worker's factory location. The contrary objection was rejected, and the refund was held maintainable before the assessee's own jurisdictional Assistant Commissioner with consequential relief. en-us Wed, 12 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 09:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128200 Rule 12B creates a legal fiction treating a registered job-work trader as a manufacturer for excise purposes, and that status extends to connected refund matters when the prescribed procedure is followed. On the facts, the assessee had obtained registration, maintained accounts, paid duty and dealt with its own jurisdictional officers, so there was no basis to restrict refund jurisdiction to the job worker's factory location. The contrary objection was rejected, and the refund was held maintainable before the assessee's own jurisdictional Assistant Commissioner with consequential relief. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128200