1998 (1) TMI 180 - AT - Central Excise

Summary

The appeal was filed against the rejection of three refund claims by the Assistant Collector. The appellant failed to file separate appeals for each claim as required. The Tribunal decided to treat the appeal as filed against the dismissal of the refund claim for Rs. 36,119.00. The dispute was regarding turnover discount, which the lower authorities wrongly refused to deduct. The Tribunal set aside the rejection of the refund claim for Rs. 36,119.00 and remanded the case for reconsideration in light of Section 11B(2) of the Central Excise Act, 1944. The appeal was allowed in this manner.