2001 (12) TMI 658

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..... pellants are engaged in the manufacture of plastic moulded furniture and they clear the same on payment of duty. Some of the chairs and tables cleared on payment of duty to their customer were returned as defective under the provisions of Rule 173L of the Central Excise Rules, 1944. The appellants filed refund claims under Rule 173L with the Assistant Commissioner for refund of the duty paid origi .....

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..... iginally paid on the goods by the appellants was placed before the adjudicating authority, the same was not properly appreciated by that authority. The lower appellate authority also did not consider the grievance of the appellants, submits the counsel. Ld. Counsel, however, fairly submits that the Order-in-Appeal No. 344/99 ibid passed by the same Commissioner (Appeals) has been upheld by this Tr .....

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..... is no dispute of the legal position that, where the price of the defective goods (scrap) returned by the assessee s customers is less than the duty of Excise paid originally on the goods by the assessee, no refund of such duty will be admissible to the assessee under Rule 173L(3). In the present case, the lower appellate authority has found that the issue involved in the case is exactly identical .....

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