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of <h1>Appellate Tribunal Allows Refund on Cable Jointing Kits</h1> The Appellate Tribunal CEGAT, Bangalore allowed the appeal for refund of duties paid on cable jointing kits, held non-excisable. The duty paid of Rs. ... Refund The Appellate Tribunal CEGAT, Bangalore allowed the appeal for refund of duties paid on cable jointing kits, as they were held non-excisable. The duty paid through RG23A Part II amounting to Rs. 1,19,485/- was required to be refunded. The Tribunal directed the restoration of duties in the RG23A Part II registers and allowed the Department to take action to deny Modvat claim.
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