1991 (3) TMI 278 - Commissioner - Central Excise

Summary

The appellant, engaged in manufacturing castings, supplied Brake Drums to Ashok Leyland, which were rejected and returned. The Assistant Collector rejected the refund claim, stating the goods lost identity after melting. The appellant argued successfully citing a Tribunal decision allowing refund if goods are remanufactured. The Tribunal ruled in favor of the appellant, setting aside the Assistant Collector's order.