1984 (1) TMI 220 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the refund of Central Excise duty amounting to Rs. 1,88,080. The refund was granted on account of partial exemption on sugar. The Assistant Collector later tried to recover the refund under Rule 10A, but the tribunal held that Rule 10 applied and the show cause notice was time-barred. The appeal was allowed in favor of the appellants.