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<h1>Revenue's Appeal Successful in Refund Claim Dispute under Rule 173L</h1> The Revenue's appeal against the Order-in-Appeal allowing a refund claim under Rule 173L in full was successful. The Tribunal remanded the matter for ... Refund The Revenue appeal was made against Order-in-Appeal No. 73/91, where the refund claim under Rule 173L was allowed in full. The issue involved the re-processing of rejected/damaged Polyester films for manufacturing fresh films. The Tribunal held that the matter needed to be re-examined de novo by the Original authority, limiting the refund claim to the percentage loss during the manufacturing process. The Order-in-Appeal was set aside, and the matter was remanded for further consideration based on a previous Final Order.
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