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TMI Blog1990 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... per : R. Jayaraman, Member (T)]. Though this day, only stay application moved by the Collector of Cen. Excise, Bombay was listed for hearing, after hearing the arguments of both the sides and with their consent, the appeal itself was taken up for hearing, since the issue involved falls within the short compass, as falls in the stay application itself. 2. The appeal is directed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing and even the reprocessed goods were not agreed to be taken back by M/s. Bombay Tyre International Ltd. Hence, they subsequently cleared the goods under AR-3 at Nil rate of duty in terms of Exemption Notn. No. 35/85. They claimed refund of duty originally paid for clearance to M/s. Bombay Tyre International Ltd. This refund claim was rejected by the Assistant Collector on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. In this case, the Assistant Collector has held that the goods have been cleared at Nil rate of duty availing exemption and following Chapter X procedure and hence no refund is available. The Collector (Appeals) has not taken into account this and held that this is not a case of total exemption and the goods have been cleared under Chapter X procedure and there is an assessment on AR-3 and bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory. Proviso (i) to the aforesaid Rule reads as below: The amount of refund payable shall in no case be in excess (if the duty payable on such goods after being remade, refined, re-conditioned or subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount claimed under Rule 173L does not exceed the duty payable on reprocessed goods, refund is admissible under that rule, subject to compliance of procedural requirements specified in that Rule. In the circumstances, Rule 173L is squarely applicable and the Department s appeal does not have any merit. We, therefore, dismiss the appeal. 7. The stay application may also be treated as dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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