1999 (1) TMI 82 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector of Central Excise's decision to reject a refund claim for duty paid on flat bed textile printing screens manufactured and cleared during a specific period. The Tribunal stated that the exemption for such goods used outside the factory of production was available only from 1-11-1989 with the issuance of Notification 190/89. The Tribunal rejected the appeal and upheld the decision to sanction the refund claim only for the period from 1-11-1989 to 18-11-1989.