1996 (3) TMI 326 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay rejected the reference application by the Revenue regarding a refund sanctioned to the appellants under Rule 173L. The Tribunal held that all conditions prescribed in Rule 173L proviso were complied with, and the refund was in order. The Tribunal stated that the refund is limited to duty paid on re-processed goods, and since replacement was done before re-processing, the refund cannot be granted. The Tribunal found that the question raised had no revenue implication as reprocessed goods were cleared on payment of duty. The reference application was rejected.