2005 (12) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellants for refund of duty paid on impugned goods returned after clearance for export. The Tribunal held that the subsequent refund claim filed by the appellants can be considered a continuation of the original claim and granted them the refund with consequential benefits. The impugned order was set aside.