2005 (8) TMI 422 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the order allowing refund for duty paid goods cleared after reprocessing. The Tribunal found no evidence to establish a lack of correlation between the original cleared goods and reprocessed goods. The Commissioner's decision was upheld as all relevant aspects were considered, including proper procedure followed by the respondents. The appeal was dismissed on 5-8-05.