1995 (10) TMI 131 - AT - Central Excise

Summary

The appeal was made against an order-in-appeal regarding refund claims under Rule 173L of Central Excise Rules. The Asstt. Collector rejected the refund, stating it was not permissible for rejected goods. The Tribunal remanded the case back to the Asstt. Collector for considering the refund claim due to apparent erroneous payment of duty on the same goods. Appeal allowed by way of remand.