1997 (7) TMI 373 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Department regarding a claim for refund of duty on the profit margin of the buyer included in the assessable value of goods produced by a job worker. The Tribunal upheld the Collector (Appeals) decision to grant the refund under Section 11B of the Central Excise Act. The appeal was dismissed, and the refund was upheld.