https://www.taxtmi.com/caselaws?id=360635 The fourth proviso to Rule 9 of the Chewing Tobacco and Unmanufactured Tobacco Rules, 2010 applies to both permanent discontinuation of an existing retail sale price during the month and commencement of production of a new retail sale price during the month, and the phrase "during the month" governs both situations. The terms "permanently" and "new" do not require that the goods were never manufactured earlier or can never be manufactured again. Because the factory remained closed for the relevant period, no production took place, and the machines were sealed and unsealed under departmental supervision, the refund benefit was available. Denial of the refund was held unsustainable. en-us Thu, 12 Apr 2018 00:00:00 +0530 Sun, 20 May 2018 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360635 The fourth proviso to Rule 9 of the Chewing Tobacco and Unmanufactured Tobacco Rules, 2010 applies to both permanent discontinuation of an existing retail sale price during the month and commencement of production of a new retail sale price during the month, and the phrase "during the month" governs both situations. The terms "permanently" and "new" do not require that the goods were never manufactured earlier or can never be manufactured again. Because the factory remained closed for the relevant period, no production took place, and the machines were sealed and unsealed under departmental supervision, the refund benefit was available. Denial of the refund was held unsustainable. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360635