https://www.taxtmi.com/caselaws?id=44435 Filtration, bleaching, centrifuging and deodorisation of Castor Oil (Commercial) into Castor Oil (BP) did not amount to manufacture for octroi purposes because the basic commodity remained castor oil and no new commercial article emerged. Under the octroi refund rules, refund was available where the imported goods had not changed their original form, condition or state of appearance by manufacture or otherwise, and any ambiguity in classification was resolved in favour of the assessee. The refund claim was also not barred by limitation or laches, as claims had been made within time and the final rejection occurred only later, with delay attributable to the Corporation's inaction. The octroi refund was therefore payable, with interest if delayed. en-us Fri, 23 Feb 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44435 Filtration, bleaching, centrifuging and deodorisation of Castor Oil (Commercial) into Castor Oil (BP) did not amount to manufacture for octroi purposes because the basic commodity remained castor oil and no new commercial article emerged. Under the octroi refund rules, refund was available where the imported goods had not changed their original form, condition or state of appearance by manufacture or otherwise, and any ambiguity in classification was resolved in favour of the assessee. The refund claim was also not barred by limitation or laches, as claims had been made within time and the final rejection occurred only later, with delay attributable to the Corporation's inaction. The octroi refund was therefore payable, with interest if delayed. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44435