2003 (11) TMI 186 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal for refund of Rs. 63,342 disallowed by lower authorities due to delay in filing D3 intimation, as the delay was condoned within permissible 10 days. The goods were re-processed and cleared after rejection, justifying the refund. The tribunal set aside lower authorities' orders and granted the refund.