https://www.taxtmi.com/highlights?id=24318 Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT en-us Thu, 20 Aug 2015 12:48:31 +0530 Thu, 20 Aug 2015 12:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24318 Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT Highlights Central Excise Thu, 20 Aug 2015 12:48:31 +0530 https://www.taxtmi.com/highlights?id=24318