2003 (7) TMI 555 - AT - Central Excise

Summary

The appellant remade defective plastic cabinets of television sets and claimed refund of duty paid initially. The claim was rejected as the value of the remade goods was not shown to be equal to the duty paid. The Tribunal upheld the rejection, stating that duty must be paid each time a commodity is manufactured. The appellant's reliance on previous decisions was deemed irrelevant. The appeal was dismissed.