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TMI Blog1975 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... horities refusing to refund the duty of Rs. 57,576.20 P. for the period from April 24, 1962 to July 12, 1962. The refund claim was rejected by the order, dated September 18, 1964 at Annexure D and the appeal and the revision having been dismissed by the orders at Annex. F and G, dated July 4, 1967 and October 5, 1972 and as the division was not reviewed, the present petition was filed. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. per sq. meter in col. No. 4. Therefore, under the original Notification manually Dhobi bleached variety of fabrics were totally exempt and even for bleached with the aid of power, the duty was at smaller rate of 1 Paise per sq. metre. From April 24,. 1964., by the relevant Notification No. 43 of 1962, dated April 24, 1962 the aforesaid Notification No. 21 of 1962 was superseded and the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Therefore, the change introduced by the relevant Notification from April 24, 1964, was that bleaching as a separate process carrying on a lower rate of duty was not envisaged and where bleaching or and dyeing or printing was done with the aid of power, it carried the duty of 5 n.p. per square metre and excess that was only exempted. Admittedly, in the present case the Dhobi bleached cloth whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the authorities by pointing out that in fact no final operative refund order was passed. The claim was only during the process of the scrutiny of the refund claim and accordingly the refund bills were prepared but when it was found that the claim was not admissible, the claim was rejected. Therefore, even the passing of the order or its communication sanctioning the alleged refund is totally d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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