1997 (9) TMI 206 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal as the appellants were not entitled to claim a refund of duty paid under mistake of law for purchasing and using nozzles and nozzle holders. The Collector (Appeals) ruled that only manufacturers can claim refunds under the Central Excises and Salt Act, 1944. The appellants were not the manufacturers and thus had no standing to claim a refund from the government. The appeal was dismissed as the party did not pay duty to the government for the items in question.