2003 (3) TMI 475 - AT - Central Excise

Summary

The appeal was filed by the appellants seeking a refund of Rs. 2,26,367 for duty paid on goods brought back to the factory due to container damage. The appellants claimed re-export after re-processing, citing Rule 173M. The Revenue argued that permission to bring goods back was refused, making the refund claim invalid. The Commissioner (Appeals) rejected the refund claim as the rejection order was not appealed against. The appeal was rejected by the Tribunal.