2005 (3) TMI 679

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..... ndent. [Order per : P.S. Bajaj, Member (J)]. In this appeal which has been filed by the appellant against the impugned order-in-appeal, the issue relates to their refund claim under Rule 173L of the Excise Rules. 2.We have heard both the sides. From the file we find that the appellants cleared concentrates for their Visakhapatnam Smelter Plant but the same did not meet the technical req .....

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..... rocesses to which those were subjected. There is also no evidence to show that they completed the process for which the goods were brought back. 4.For having failed to satisfy the conditions of Rule 173L, the appellant s refund claim has been rightly rejected. We do not find any illegality in the impugned order and the same is upheld. The appeal of the appellants is dismissed. (Operative part .....

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