2004 (12) TMI 406

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..... After hearing the ld. DR and considering the material on the record it is found - (a) The appellants are manufactures of Sensitive Chemical Products, which due to little variation in the quality not serve the purpose for which they have to be used by the buyers. They receive back, such goods manufactured and cleared on payment of duty entire consignment back for re-manufacture on Origina .....

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..... d by Show Cause Notice dated 20-1-1997 on the grounds that under rules goods can be returned only for being made refined, reconditioned and mere return was not covered and the identity of the goods returned has not been established with the goods initially removed. The lower authorities have confirmed the rejection of the refund claims. Hence this appeal. (b) There is force in the appellants .....

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..... s remark cannot ipso facto deny the refund of Rs. 10,136/- involved in this case. (c) The nature of the goods and their collateral document of the lab test report, the Stores Officer record and the production reports could have been verified by the officers. Such relevant collateral record is not considered. We find no reasons to doubt the said reports as exhibited. Nor any reasons being adv .....

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