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<h1>Refund granted for Central Excise duty on telephone equipment after successful appeal.</h1> <h3>UPTRON INDIA LTD. Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD</h3> UPTRON INDIA LTD. Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD - 1999 (109) E.L.T. 617 (Tribunal) The appeal by M/s. Uptron India Ltd. for refund of Central Excise duty on telephone exchange equipment was allowed by the Appellate Tribunal CEGAT, New Delhi. The goods were cleared for testing, returned for repairs, and the refund claim was initially rejected but later approved.