https://www.taxtmi.com/caselaws?id=42180 Goods manufactured in a factory for use in the same factory were treated as captive-consumption goods and fell within the exemption under Rule 8(1) of the Central Excise Rules, 1944 and Notification No. 118/75-C.E.; duty collected on parts used to repair transformers was therefore not sustainable and refund was due on that issue. The refund claim, however, was held to be time-barred because it arose from payment under a mistake of law and the statutory refund period ran from knowledge of the mistake. Even so, the writ petition was not rejected for unreasonable delay, as it was filed within a reasonable time after non-adjudication of the refund claim, and refund relief was granted in writ jurisdiction. en-us Thu, 10 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 16:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42180 Goods manufactured in a factory for use in the same factory were treated as captive-consumption goods and fell within the exemption under Rule 8(1) of the Central Excise Rules, 1944 and Notification No. 118/75-C.E.; duty collected on parts used to repair transformers was therefore not sustainable and refund was due on that issue. The refund claim, however, was held to be time-barred because it arose from payment under a mistake of law and the statutory refund period ran from knowledge of the mistake. Even so, the writ petition was not rejected for unreasonable delay, as it was filed within a reasonable time after non-adjudication of the refund claim, and refund relief was granted in writ jurisdiction. Case-Laws Central Excise Thu, 10 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42180