2009 (1) TMI 591

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..... denial of claim for refund of an amount of Rs. 1,71,965/- filed by the appellants. The appellants had been permitted to pay duty and retain inside the factory a quantity of 1351 MTs of molasses in terms of Rule 173H. The appellants had cleared the quantity allowed to be retained except a quantity of 343.930 MTs which eventually deteriorated and became unfit for home consumption. The appellants so .....

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..... 2008 (230) E.L.T. 378 (Tri.-Ahd.) (b) Hitech Print Systems v. CC, Chennai - 2008 (230) E.L.T. 288 (Tri.-Chen.) 3. The ld. JDR reiterates the reasoning contained in the impugned order. 4. I have carefully considered the facts of the case and the submissions by both sides. There is no dispute that the amount claimed as refund had been paid as duty on molasses in the year 1998-99. A quantit .....

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