2003 (1) TMI 202 - AT - Central Excise

Summary

Summary: The case involves a dispute over a refund claim of Rs. 39,671 made by an appellant engaged in manufacturing insulated wires and cables. The claim was initially rejected due to a rescinded notification and lack of provision for cash refund. However, the appellant's claim was upheld as a consequential relief following a favorable order by the Assistant Commissioner of Central Excise. The appellate tribunal ruled in favor of the appellant, setting aside the previous order and allowing the appeal.