1999 (1) TMI 252 - AT - Central Excise

Summary

The Revenue appeal was made against Order-in-Appeal No. 73/91, where the refund claim under Rule 173L was allowed in full. The issue involved the re-processing of rejected/damaged Polyester films for manufacturing fresh films. The Tribunal held that the matter needed to be re-examined de novo by the Original authority, limiting the refund claim to the percentage loss during the manufacturing process. The Order-in-Appeal was set aside, and the matter was remanded for further consideration based on a previous Final Order.