1983 (5) TMI 120 - AT - Central Excise

Summary

The appeal was filed against the Collector of Central Excise, Madras' order to recover a refund of Rs. 12,681.37 granted by the Assistant Collector of Central Excise, Pondicherry. The Tribunal dismissed the appeal, stating that the purchase of starch did not constitute a "return" of goods under Rule 173-L of the Central Excise Rules, 1944.