CEGAT allows Revenue's appeal on reprocessing defective goods mixed with running lot

The Appellate Tribunal CEGAT, Mumbai allowed the Revenue's appeal on reprocessing defective goods mixed with running lot, overruling the objection to refund. The Tribunal dismissed the Reference Application due to a misconceived question of law and maintained the account of reprocessed goods despite not being processed separately.

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The Appellate Tribunal CEGAT, Mumbai condoned a one-day delay in filing the Reference Application. The Revenue's appeal regarding the reprocessing of defective goods mixed with running lot was allowed, and the objection to refund was overruled. The Tribunal dismissed the Reference Application as the question of law framed was misconceived, and the account of reprocessed goods was maintained despite not being processed separately.

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