1997 (8) TMI 213 - AT - Central Excise

Summary

The appeal was against the order of Collector (Appeals), Chandigarh dated 12-11-1993. The appellant reconditioned three motor vehicles and exported them under bond. The refund claim under Rule 173L was rejected but the Tribunal allowed the appeal, stating that the reconditioning process fell under Rule 173L, and the refund claim should have been granted.