1999 (1) TMI 208 - AT - Central Excise

Summary

The dispute in the appeal was about the eligibility of concession under Notification No. 311/86 for imported goods. The appellants did not claim the benefit initially but later filed a refund claim, which was rejected for lack of technical literature. The appellate tribunal remanded the case to examine if the goods are eligible for the benefit of the notification based on newly submitted manufacturer's documents. The appeal was allowed by way of remand.