9911796707
TMI Blog2002 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G.R. Sharma, Member (T)]. - In the impugned order the learned Commissioner (Appeals) held, 13. Thus respectfully following the above judgment of the Hon ble Tribunal, I am of the view that the appellant s refund claim is admissible to them subject to reversal of Modvat credit involved on the damaged inputs before geting the refund from the department. Thus the appellants must reverse th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts herein asking them to explain as to why refund claim should not be rejected under Rule 173L(3) of Central Excise Rules, 1944. In reply to the show cause notice the assessee stated that under Rule 173L refund of duty is admissible if the goods cleared for home consumption are returned to the factory at which they were manufactured for being remade, refined, re-conditioned or subjected to any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R contended that when fresh pan masala is added to the damaged pan masala the quantity becomes more and hence the number of packings exceeds the number of packings received; that the process of labelling or relabelling of containers and repacking from bulk pack to retail packs amount to manufacture. Learned DR reiterated the findings of the Deputy Commissioner in order-in-original. 5. Shri A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal held that remaking of the damaged pan masala was undertaken by mixing the same with fresh material. No evidence was given by the Department that the value of the returned goods was less than the amount of duty paid at the time of clearances of the goods from the factory, refund allowed under Rule 173L of the C. Ex. Rules is sustainable. 7. Learned Counsel, therefore, submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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