2002 (9) TMI 753 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the assessee, allowing their refund claim under Rule 173L of the Central Excise Rules, 1944. The Tribunal held that the returned goods were defective glass shells, not scrap, and upheld the Commissioner (Appeals) decision. The Revenue's appeal was rejected.