1998 (7) TMI 305

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..... T)]. The appeal of the Revenue is directed against order of the Commissioner (Appeals) holding that the grounds of rejection of the appellant s refund claim by the Assistant Collector was not based on relevant facts. The refund claim related to duty paid on goods which had been returned and cleared again on payment of duty. The appeal of the Revenue contends that goods had been returned for .....

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..... been fulfilled. As against this, the Order-in-Appeal accepted the appellant s plea that they have followed the correct procedure as advised by the local central excise officers and that duty had been paid twice, making them eligible for refund under Rule 173L. Revenue s appeal against this order contends that the goods were brought back to the factory on account of non-delivery and cancellation o .....

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