2003 (1) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi reviewed a case where a refund claim of Rs. 1,90,855.83 was disallowed by the authorities due to procedural issues. The appellants provided necessary documents later, prompting the Tribunal to set aside the previous decision and remand the case for a fresh decision after considering the new evidence. The appeal was allowed by way of remand.