1991 (8) TMI 188 - Commissioner - Central Excise

Summary

The appellant, engaged in manufacturing castings and motor vehicle parts, cleared goods to consignee Ashok Leyland, but they were not accepted due to long storage. Goods were processed before resale. Refund claim rejected for being time-barred and not meeting Rule 173L conditions. Appellant proved goods were processed and segregated, satisfying refund conditions. Appeal admitted, relief granted to the appellant.