https://www.taxtmi.com/caselaws?id=295113 The court partly allowed the writ petition, determining that the levy of excise duty on packaging tea was beyond the Act's scope as it did not amount to manufacturing. However, the petitioner's request for a refund of excise duty paid in the previous four years was denied. The court found no grounds for refund as the duty burden likely passed to consumers. No costs were awarded in this case. en-us Tue, 18 Mar 1997 00:00:00 +0530 Wed, 19 May 2021 12:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295113 The court partly allowed the writ petition, determining that the levy of excise duty on packaging tea was beyond the Act's scope as it did not amount to manufacturing. However, the petitioner's request for a refund of excise duty paid in the previous four years was denied. The court found no grounds for refund as the duty burden likely passed to consumers. No costs were awarded in this case. Case-Laws Central Excise Tue, 18 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295113