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<h1>Appeal Dismissed: Refund Claim for Destroyed Goods Denied Under Rule 57D</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the destruction of time-bar medications and denial of a refund claim under Rule 57D of ... Cenvat/Modvat The Appellate Tribunal CEGAT, Mumbai allowed an appeal regarding destruction of time-bar medications and denial of refund claim under Rule 57D of Central Excise Rules, 1944. The Tribunal dismissed the appeal as the destroyed goods did not qualify as waste or by-product under Rule 57D.
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