2004 (1) TMI 164 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of Rs. 65,000 each in two cases. The goods were initially cleared on payment of duty and brought back for reconditioning after 2 years, with permission for relaxation granted by the Addl. Commissioner. The Tribunal held that the refund is admissible under Rule 173L and set aside the Commissioner's order.