1980 (4) TMI 128 - CGOVT - Central Excise

Summary

The Government of India considered a refund claim for duty paid on freight and packing charges for G.L.S. Electric Lamps. The claim was initially rejected by the Assistant Collector and the appeal was rejected by the Appellate Collector. The Government set aside the Appellate Collector's order, directing a reevaluation of the appeal on its merits.