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of <h1>Dismissal of refund claim appeal due to lack of evidence and quantity discrepancies</h1> The appeal regarding a claim for refund under Rule 173L was dismissed by the Appellate Tribunal CESTAT, Mumbai due to lack of evidence showing the goods ... Refund on return of duty paid goods The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding a claim for refund under Rule 173L due to lack of evidence that the goods were rejected by the buyer and discrepancies in the quantity of goods received and cleared for remanufacturing. The appellant's appeal was dismissed as it failed to establish the necessary correlation between the goods received and cleared.
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