1996 (3) TMI 326

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..... ed by the Revenue in respect of this Bench Order No. 1794-95/95-WRB, dated 13-10-1995. In the said order passed by this Bench, it was held that refund sanctioned to the appellants under Rule 173L was in order and set aside the order of the Collector (Appeals). There is no dispute before me that all the conditions prescribed in Rule 173L proviso have been complied with. However, it is pleaded that .....

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..... y paid on the re-processed goods subsequently cleared on payment of duty. In the circumstances, the question raised is purely academic, having no revenue implication. Even under Rule 173L, refund is contemplated in respect of the manufactured excisable goods issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or .....

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