2003 (12) TMI 451 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that refund claims for duty paid on goods subsequently exported should be considered based on the date of payment of duty. The tribunal set aside the previous order and remanded the matter to the Original authority for reexamination, ensuring the claims were filed within the time limit from the duty payment dates. Appellants are to be given a reasonable opportunity for a hearing.