2003 (11) TMI 444

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..... [Order]. Heard both sides. 2. The ld. Counsel places reliance on Tribunal s judgment reported in 1991 (53) E.L.T. 402 (Tri.) in the Collector of Central Excise v. Metazinc (India) Ltd. In terms of the said judgment the reprocessed goods even if cleared without actual payment of duty, will entitle the manufacturer to claim the refund of duty paid on the defective goods at the point of th .....

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..... ns to be less than the actual amount of duty paid on the defective goods cleared previously from the factory, then such refund has to be of the amount equivalent to the actual lower amount of duty i.e. the amount of duty actually paid on the reprocessed goods. In a situation, where the reprocessed goods attract zero payment on account of applicability of an exemption, then the correction factor st .....

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