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of <h1>CEGAT Upholds Refund Decision: Repair Not Manufacture, No Duty Payable</h1> <h3>COMMISSIONER OF C. EX., PATNA Versus Mc. NALLY BHARAT ENGG. CO. LTD.</h3> The Appellate Tribunal CEGAT, CALCUTTA upheld the Commissioner (Appeals) decision to allow a refund of Rs. 11,954.25 to the respondents. The Tribunal ... Return of goods for repair The Appellate Tribunal CEGAT, CALCUTTA dismissed the Revenue's appeal against the Order of Commissioner (Appeals) allowing refund of Rs. 11,954.25 to the respondents. The Tribunal agreed with the Commissioner (Appeals) that no duty is chargeable on goods cleared in 1969 for repair as the repair does not constitute manufacture, therefore no duty is leviable on them.
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