1999 (1) TMI 252

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..... -Appeal No. 73/91, dated 19-3-1991 passed by Commissioner (Appeals). In the said appeal, the learned Commissioner (Appeals) has allowed the appellant s refund claim under Rule 173L in full upsetting the Order-in-Original of the Assistant Commissioner wherein the refund was restricted to the quantity actually emerging in the re-processing of these goods. Briefly, the issue concerns the receipt of r .....

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..... is no longer res integra and the ratio of the said final order needs to be applied in this case also. 4. I have perused the above noted final order wherein it is held that the matter was to be re-examined de novo by the Original authority and the refund claim of the assessee could be limited only to the percentage loss on the average, over the past one year during the manufacturing process. Th .....

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