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<h1>CESTAT rules no duty on re-processed goods, appellant gets refund, department's appeal dismissed</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, SURAT-I Versus AMTREX HITACHI APPLIANCES LIMITED</h3> COMMISSIONER OF CENTRAL EXCISE, SURAT-I Versus AMTREX HITACHI APPLIANCES LIMITED - 2004 (174) E.L.T. 496 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, stating that they were not required to pay duty on re-processed goods initially. The appellant paid duty twice but later sought a refund within the prescribed period, so the appeal by the department was dismissed.