1998 (9) TMI 299 - AT - Central Excise

Summary

The appeal by M/s. Rajasthan Communications Ltd. against the rejection of their refund claim of Rs. 1,94,985 was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that the appellants failed to establish that the defective goods were returned, repaired, and cleared on payment of duty as required by Rule 173L. The appeal was dismissed due to lack of evidence to support their claim.