2002 (9) TMI 750 - AT - Central Excise

Summary

The Revenue appealed against the order sanctioning a refund claim of Rs. 33,352 under Rule 173L of Central Excise Rules, 1944. The issue was regarding the quality of Tubler Glass Shell items returned by M/s. Hind Lamp Ltd. The Commissioner (Appeals) found the goods defective, but the Appellate Tribunal ruled in favor of the Revenue as there was no documentary evidence of defects or compliance with Rule 173L. The appeal was allowed, and the cross objections were dismissed.