2008 (1) TMI 699

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..... ant. The appellants by their letter dated 21-1-2008, have requested to decide the case in their absence on merits on the basis of written submissions. 2. The appellant filed refund claim on duty paid returned goods in the month of June, 2003. The Adjudicating Authority sanctioned the refund claim under Section 11B of Central Excise Act, 1944. The Revenue filed appeal before the Commissioner (App .....

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..... L of the erstwhile Central Excise Rules, 1944 read with Section 11B of Central Excise Act, 1944. 4. I find that Rule 16 of Central Excise Rules, 2002 is the provision for availing credit on the duty paid returned goods and therefore, refund is not admissible. So, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal is rejected. (Order dict .....

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