2004 (4) TMI 478

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..... ent. [Order]. The appeal arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority rejecting the refund claim made under Rule 173L. 2. The facts are that the appellants manufacture wires and cables. A consignment of wires and cables was cleared by them on payment of duty on 31-10-1996. The consignment was returned to the f .....

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..... ls) held that the goods were not returned to the factory within one year from the date of payment of duty (31-10-1996). Refund under Rule 173L is not permissible if the goods are returned to the factory after one year from the date of payment of duty. 4. Heard both sides. 5. I do not see how, in the face of what is stated in Rule 173L, any other interpretation is possible. Originally duty was .....

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