https://www.taxtmi.com/caselaws?id=41886 The Supreme Court held that re-rubberising and relining of old vessels did not amount to 'manufacture' under the Central Excises and Salt Act, both before and after the specified date of 14th March, 1986. The appellant was entitled to a refund of duties collected as the law remained unchanged. The Court directed the refund claim to be resolved within three months without costs, rejecting the Solicitor General's argument on the issue of limitation. en-us Tue, 06 Jan 1987 00:00:00 +0530 Sat, 24 Jan 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41886 The Supreme Court held that re-rubberising and relining of old vessels did not amount to 'manufacture' under the Central Excises and Salt Act, both before and after the specified date of 14th March, 1986. The appellant was entitled to a refund of duties collected as the law remained unchanged. The Court directed the refund claim to be resolved within three months without costs, rejecting the Solicitor General's argument on the issue of limitation. Case-Laws Central Excise Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41886