1999 (11) TMI 626 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the revenue against the order-in-appeal granting a refund of central excise duty to M/s. Dynamic Engg. Works. The tribunal ruled that the benefit of Notification No. 64/86 was not applicable as the required procedure under chapter X of the Central Excise Tariff was not followed by the respondents. The appeal was allowed based on the decision in Kirloskar Bros. Ltd. case, stating that procedural requirements for conditional exemption must be met for refund sanction.