1980 (1) TMI 104

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..... iles. They also own a garment factory known as M/s.Weldon Cording Works where readymade garments are manufactured for export. Certain quantify of cloth manufactured in the petitioner" mill had been cleared on payment of duty to Weldon Cordine Works. On 21-10-1968 Weldon Cording Works was destroyed on a fire. M/s. Weldon Cording Works (hereinafter referred to as the `Works') filed a refund claim fo .....

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..... nd was used in the further manufacture of readymade garments. They have pleaded that it is unfair to reject the claim just because a small portion of fabrics were utilized for the manufacture of ready-made garments when these garments were also destroyed before export. Government of India have carefully considered the submissions of the petitioners. Government observe that in this case there are .....

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..... of law and the fact that the petitioners also own the factory of Weldon Cording Works would not make any difference. Government further observe that in this case the fabrics were cleared on payment of appropriate duty from the premises of the petitioner. They were destroyed afterwards in the premises of Weldon Cording Works. There is no provision for granting any refund of duty when goods are des .....

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