1999 (8) TMI 160 - AT - Central Excise

Summary

The appellants cleared Lead Pipes, received them back under Rule 173L, filed a refund claim. Authorities rejected claim, citing goods brought back for re-booking. Appellate Tribunal found conditions of Rule 173L satisfied as goods were re-melted, re-manufactured. Lower orders set aside, proceedings remitted back for reevaluation. Appeal allowed by way of remand.