1993 (3) TMI 224 - AT - Central Excise

Summary

The Revenue appealed against the Order in Appeal by the Collector (Appeals) regarding duty refund claim for inputs used in manufacturing stearic acid. The Collector (Appeals) allowed the refund, but the Tribunal held that refund is not admissible as duty was not paid on the inputs by the respondents. Proforma credit cannot be granted due to procedural violations. The appeal of the department was accepted, and the refund claim was not entertained. The respondents can apply for proforma credit following Rule 56A.