1981 (1) TMI 73 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding refund claims under Notification No. 118/75. The petitioners claimed exemption from Central Excise duty for goods diverted to a sister concern for further manufacturing. The Government decided that the benefit of the notification should be available if documentary evidence proves the goods were used as claimed. The revision application was disposed of accordingly.