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of <h1>CESTAT allows refund for defective goods returned for reprocessing</h1> <h3>CAMLIN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III</h3> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, granting the assessees the right to claim a refund of Rs. 10,250 for defective goods returned ... Refund - Goods returned for reprocessing on being found defective The Appellate Tribunal CESTAT, Mumbai allowed the appeal, holding that the assessees are entitled to claim a refund of Rs. 10,250 for goods returned for reprocessing due to being defective, even though the original invoice was not available due to a fire at the factory. The Tribunal noted that the reprocessing was carried out and the goods were cleared again on payment of duty, and that the necessary documents and payment veracity were not disputed.
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