https://www.taxtmi.com/caselaws?id=247403 A concessional import exemption linked to use of goods in manufacture was unavailable where the imported goods were admittedly short and not used in the intended finished goods, so the differential duty demand was sustained. By contrast, rejection of a refund claim that was not raised in the show cause notice could not be maintained, because relief beyond the notice was outside the scope of the proceedings. The refund issue was therefore set aside and left open for independent consideration on its own merits. en-us Wed, 03 Jul 2013 00:00:00 +0530 Sat, 10 May 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247403 A concessional import exemption linked to use of goods in manufacture was unavailable where the imported goods were admittedly short and not used in the intended finished goods, so the differential duty demand was sustained. By contrast, rejection of a refund claim that was not raised in the show cause notice could not be maintained, because relief beyond the notice was outside the scope of the proceedings. The refund issue was therefore set aside and left open for independent consideration on its own merits. Case-Laws Customs Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247403