1997 (11) TMI 153 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's appeal against the Collector (Appeals) order, directing a refund claim of Rs. 8,418 to the assessee for track pins cleared on payment of duty despite being exempted. The Tribunal held that the procedural lapses did not warrant denial of substantive benefit, citing relevant judgments. The appeal was rejected, and the refund claim was to be determined as per the Supreme Court's judgment in Mafatlal Industries case.