9911796707
TMI Blog2000 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Dr. S.N. Busi, Member (T)]. M/s. Fort Williams Co. Ltd., Hooghly, lodged a refund claim for Rs. 11,740.41 in respect of the wire ropes once cleared on payment of duty but rejected and returned for reprocessing and after reprocessing the same were cleared without payment duty under exemption Notification No. 70/77-C.E., dated 7-5-1977. Thus, the duty was paid only once, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at refund was not admissible and he made a passing remark that refund of duty originally paid is refundable under Rule 173L of Central Excise Rules, 1944 only when duty was paid twice on same goods . 2. When the matter was taken up in appeal, the Commissioner (Appeals) vide his Order-in-Appeal No. 89/Cal. II/96, dated 6-8-1996, found fault with Assistant Commissioner s interpretation of Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been reduced to NIL by virtue of the said exemption Notification, the amount of refund admissibility should also be reduced to NIL as provided in 173L (iv). 4. Shri J.M. Kennedy, ld. JDR appearing for the Revenue, reiterated the reasoning contained in the grounds of appeal. Despite prior intimation given about the date of hearing, the appellant did not cause appearance before the Tribunal. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f double payment of duty on the same goods has not been made a pre-condition for getting refund. We are unable to subscribe to the view of the Commissioner (Appeals) for the reason, the said Clause (iv) puts a ceiling on the amount of refund with reference to the duty payable on the re-processed/reconditioned goods. An illustration would make things apparent. For example, if the duty paid at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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