2003 (9) TMI 386 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, holding that the assessees are entitled to claim a refund of Rs. 10,250 for goods returned for reprocessing due to being defective, even though the original invoice was not available due to a fire at the factory. The Tribunal noted that the reprocessing was carried out and the goods were cleared again on payment of duty, and that the necessary documents and payment veracity were not disputed.