https://www.taxtmi.com/caselaws?id=34422 The High Court ruled in favor of the appellant in a dispute regarding the entitlement to claim a refund under Central Excise Rules. The appellant, exporting spring and spring leaves, had products manufactured by a sister concern. The Court held that the sister concern's manufacturing activities, conducted under the appellant's control and supervision, qualified the appellant as a manufacturer eligible for the refund. Control and supervision over the manufacturing process were deemed crucial in determining the entitled entity. The Court overturned previous decisions and granted the appellant the refund of duty paid. en-us Mon, 14 Jul 2008 00:00:00 +0530 Sat, 29 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34422 The High Court ruled in favor of the appellant in a dispute regarding the entitlement to claim a refund under Central Excise Rules. The appellant, exporting spring and spring leaves, had products manufactured by a sister concern. The Court held that the sister concern's manufacturing activities, conducted under the appellant's control and supervision, qualified the appellant as a manufacturer eligible for the refund. Control and supervision over the manufacturing process were deemed crucial in determining the entitled entity. The Court overturned previous decisions and granted the appellant the refund of duty paid. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34422