https://www.taxtmi.com/caselaws?id=44462 The Supreme Court upheld the Delhi High Court's decision that malt and malt extract qualify as "food products" under Exemption Notification No. 55 of 1975. The respondent was entitled to a refund of excess duty paid, amounting to Rs. 2,67,00,983.16p. However, complexities arose in implementing the refund due to disagreements among producers and purchasers. The Court directed the respondent to refund the excess duty amount, except for a specific sum, and instructed a purchaser to reverse the credit taken and pay the amount to the State. The appeal was disposed of, with related appeals listed for further consideration. en-us Tue, 18 Feb 1997 00:00:00 +0530 Mon, 02 Feb 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44462 The Supreme Court upheld the Delhi High Court's decision that malt and malt extract qualify as "food products" under Exemption Notification No. 55 of 1975. The respondent was entitled to a refund of excess duty paid, amounting to Rs. 2,67,00,983.16p. However, complexities arose in implementing the refund due to disagreements among producers and purchasers. The Court directed the respondent to refund the excess duty amount, except for a specific sum, and instructed a purchaser to reverse the credit taken and pay the amount to the State. The appeal was disposed of, with related appeals listed for further consideration. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44462