1991 (1) TMI 290 - AT - Central Excise

Summary

The appeals were filed against orders rejecting refund claims due to non-compliance with Rule 233B of the Central Excise Rules regarding endorsement on documents. The Tribunal held that the minor lapse of not affixing a stamp on some documents should be condoned as other requirements were met. The Tribunal set aside the orders and directed the Department to reconsider the refund claims.