1998 (4) TMI 252 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding a refund claim of excise duty. The claim was initially rejected due to lack of evidence, but later allowed by the Collector (Appeals) as the duty related to third packing not included in assessable value. The Tribunal noted that the refund claim was rejected without proper procedure and directed the adjudicating authority to consider Section 11B(2) of the Central Excise Act before granting the refund. The appeal was disposed of with this direction.