1996 (10) TMI 322 - AT - Central Excise

Summary

The department filed an appeal against the rejection of a refund claim under Section 173L. The appellant, engaged in manufacturing bulk drugs, remade and reconditioned rejected goods. The refund claim was rejected due to lack of reasons for rejection and not explaining the process undertaken. The Tribunal set aside the impugned order and allowed the appeal as the appellant had fulfilled all conditions under Rule 173L.