1980 (1) TMI 104 - CGOVT - Central Excise

Summary

The petitioners, who own a textile mill and a garment factory, filed a refund claim for duty paid on cloth destroyed in a fire at the factory. The claim was rejected as the cloth was not manufactured by the factory. The government upheld the rejection, stating the petitioners and the factory are separate entities, and no refund is due after goods are cleared and destroyed post-clearance. The Revision Application was rejected.