1996 (8) TMI 226 - AT - Central Excise

Summary

The Department appealed against the Order-in-Appeal allowing a refund claim by the Respondents. The refund claim was for duty paid on goods received back under Rule 173L. The claims were rejected due to a procedural lapse, but the Collector (Appeals) sanctioned the refund, stating that substantive compliance justified availing the refund. The Tribunal upheld the Collector's decision, emphasizing that minor procedural lapses should not deny eligible dues. The appeal was rejected.