1993 (1) TMI 185 - AT - Central Excise

Summary

The Department appealed against the Order-in-Appeal allowing the Respondents' appeal regarding refund of duty on returned goods for repacking and pre-folding. The Tribunal upheld the Collector's decision, stating that repacking and pre-folding fall within the purview of Rule 173L for refund of duty to prevent double payment on the same goods. The appeal from the Revenue was rejected.