2000 (5) TMI 513 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants regarding a refund claim for goods returned and re-cleared. The Tribunal found that the conditions of Rule 173L were met, and the refund claim was filed within the required timeframe. The relevant date for filing the refund claim was determined to be within six months from the date of entry into the assessee's factory. The amount of refund was restricted to the duty paid on the remade goods. The appeal was disposed of accordingly.