Appellate Tribunal allows refund claim under Rule 173L, rejects Revenue's appeal based on entry date.

The Appellate Tribunal CEGAT, Mumbai upheld the assessee's refund claim under Rule 173L, rejecting the Revenue's appeal. The relevant date for filing the claim was the entry of defective goods into the factory, not the date of formal rejection. The switch from Rule 173H to Rule 173L was permitted, deeming the refund claim valid within the law. The appeal was dismissed.

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The Appellate Tribunal CEGAT, Mumbai upheld the refund claim of the assessee under Rule 173L, rejecting the Revenue's appeal. The relevant date for filing the claim was the date of entry of defective goods into the factory, not the date of formal rejection. The switch from Rule 173H to Rule 173L was allowed, and the refund claim was deemed valid within the law. The appeal was dismissed.

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