9911796707
TMI Blog2001 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... d slabs falling under Chapter 72 to their customer, M/s. TRF Ltd. Jamshedpur on payment of duty of Rs. 46,896.00. The said goods were rejected by their customer and returned to the appellants. On return the appellants filed a D3 Intimation under Rule 173L of Central Excise Rules, 1944 to their jurisdictional Superintendent of Central Excise. The said slabs were subsequently reprocessed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D. Jha, ld. Consultant for the appellants and Shri V.K. Chaturvedi, ld. SDR for the Revenue. The Commissioner of Central Excise (Appeals) in his impugned order has held as under :- "In terms of Rule 173L(3)(iii) no refund shall be admissible in respect of duty paid on goods which are disposed of in any manner other than for production of goods of the same class. In other words for admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires that the goods received back and the goods subsequently cleared should be of the same class and nowhere specifies that they should also fall under the same chapter and/or tariff heading. As such, it is to be seen as to what is meaning of the expression 'the same class'. What was originally cleared by the appellants was semi-finished forged blanks and subsequently they have been roughly sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of original removal of the goods, the identity of the returned goods and their subsequent removal of payment of duty again, are established by documentary evidence and refund claim is made in time, there should be no legal impediment to refund being granted. As such, keeping in view the overall facts of the case, I set aside the impugned order and allow the appeal with consequential relief to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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