1997 (7) TMI 311 - AT - Central Excise

Summary

The appellants, manufacturers of motor vehicles, filed a refund claim for excess duty paid. The claim was based on a Supreme Court order allowing abatement of additional sales tax in computing value. The claim was rejected by the Assistant Collector and the Collector (Appeals). The Appellate Tribunal remanded the matter for fresh consideration, directing the appellants to provide details to substantiate their claim for refund. The appeal was allowed by way of remand.