2004 (2) TMI 583

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. The appeal of the appellant is directed against the rejection of refund claim by the Commissioner (Appeals). The appellants made a claim for refund of duty of Rs. 52,900/- before the Assistant Commissioner of Central Excise. Against the rejection of the claim, the appeal was filed before the Commissioner (Appeals). The same was rejected and hence the present appeal to the Tribunal. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re-processed goods on payment of duty, they cannot come forward and claim refund under a rule, provisions of which have not been followed by the assessee. 3. The Commissioner (Appeals) has also adopted the same reasoning to reject the claim. In this connection, I note that, separate account of duty paid goods received for re-processing and repairs, i.e. required to be maintained by the manufactu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X