EOU's Refund Claim Hinges on "Manufacture" Definition in Exim Policy, Not Central Excise Act 1944 Section 2(f.

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....100% EOU - Refund claim - for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is relevant and not section 2(f) of the Central Excise Act 1944 - AT....