9911796707
TMI Blog1998 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Uptron India Ltd., the matter relates to the refund in respect of telephone exchange with console (Model RAX) which was cleared on payment of duty for equipment testing and was received back by the appellants for further processing. The refund claim had been rejected on the ground that the same was not covered by the provisions of Rule 173L of the Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants filed a refund claim on 7-7-1995. 5. There is no dispute that the goods had actually been received back. It is also clear that originally they had been cleared on payment of Central Excise duty. The Revenue had written back to the appellants on 25-7-1995 to furnish relevant information with regard to the provisions of Rule 173L of the Central Excise Rules, 1944 which was submitted by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory 7. I consider that there is no dispute that the goods had been originally cleared on payment of duty, had actually been returned and that the relevant information for claiming the refund under the provisions of Rule 173L of the Central Excise Rules, 1944 had been filed by the appellants. 8. In the facts and circumstances of the case, I consider that to deny the refund will be a hardship ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
