https://www.taxtmi.com/caselaws?id=409258 Mere cutting of imported billets into smaller pieces for local sale does not amount to manufacture or processing when the goods retain their identity and character and no new product emerges. On that basis, the refund under Notification No. 102/2007-C could not be denied for alleged manufacture or processing. The contrary Revenue decisions were treated as distinguishable on facts, and the refund rejection was set aside with consequential relief. en-us Thu, 01 Jul 2021 00:00:00 +0530 Fri, 02 Jul 2021 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409258 Mere cutting of imported billets into smaller pieces for local sale does not amount to manufacture or processing when the goods retain their identity and character and no new product emerges. On that basis, the refund under Notification No. 102/2007-C could not be denied for alleged manufacture or processing. The contrary Revenue decisions were treated as distinguishable on facts, and the refund rejection was set aside with consequential relief. Case-Laws Customs Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409258