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xx EXCISE LAW TIMES [ Vol. 372
Recovery proceedings against refund on finalization of provisional
assessment, demand without review of assessment order not sustainable
- See under DEMAND ............................... 30
Refilling of imported ink from bulk container to small packs and re-
labelling such small packs not amounting to manufacture - See under
MANUFACTURE .................................. 96
Refined Vegetable oil - Fatty acid arising during manufacture of refined
vegetable oil, exemption admissible, it being waste - See under WASTE .... 142
REFUND/REFUND CLAIM :
— Cenvat credit lying unutilized in books of account of tobacco
manufacturer who closed his business and surrendered Central Excise
registration, liable to be refunded in cash - Contention of Revenue that
provisions of Cenvat Credit Rules, 2004 not applicable in respect of
tobacco manufacturers working under Chewing Tobacco and
Unmanufactured Tobacco Packing Machine (Capacity Determination and
Collection of Duty) Rules, 2010, not acceptable - Section 11B of Central
Excise Act, 1944 and Rule 5 of Cenvat Credit Rules, 2004 — Shree Flavours
Llp v. Commissioner of Central Excise, Delhi (Tri. - Del.) ................... 81
— granted on finalization of provisional assessment, demand of refund
without review of assessment order not sustainable - See under
DEMAND ...................................... 30
Re-labelling - Ink imported, its refilling from bulk container to small packs
and re-labelling such small packs not amounting to manufacture - See
under MANUFACTURE .............................. 96
Re-testing of samples denial amounts to violation of natural justice - See
under SAMPLE TESTING ............................. 145
Returns mentioning therein activities undertaken, extending period of
limitation not invocable - See under DEMAND ................. 96
Review - Refund granted on finalization of provisional assessment, demand
of refund without review of assessment order not sustainable - See under
DEMAND ...................................... 30
Sale - Job work by EOU to DTA units - Transfer of Manganese Ore by DTA
unit to assessee for purposes of processing and conversion into Silicon
Manganese for valuable consideration - Narrower scope of term ‘sale’ as
found in Sale of Goods Act, 1930 not applicable to such transaction -
Terms ‘sale’ and ‘purchase’ under Central Excise Act, 1944, if construed
literally, it would give a wider scope and also include transfer of
possession for valuable consideration under definition of term ‘sale -
Section 2(h) of Central Excise Act, 1944 — Commr. of C. Ex., Nagpur v. Universal
Ferro & Allied Chemicals Ltd. (S.C.) ............................ 14
Sale of Goods Act, 1930 - See under SALE ...................... 14
Samples - Testing of samples - Imported synthetic waste - Sample drawn
post clearance/removal of good under provisional assessment, in terms
of Section 18 of Customs Act, 1962 - HELD : After release of imported
goods from Customs area, authorities not empowered, much less under
Section 144 of Customs Act, 1962, to draw samples at subsequent stage
from factory premises - Writ petitions deserve to be allowed — Raghav
Woollen Mills Pvt. Ltd. v. Union of India (P & H) ...................... 42
Sample testing - Natural justice - Re-testing of samples when initial test
report inconclusive - Denial of request for re-testing of samples amounts
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