Remand granted for refund claim rejection by Collector of Central Excise. Appeal transferred to factory location for duty dispute.

The appeal was allowed by way of remand for re-consideration by the original authority regarding a refund claim rejection by the Collector of Central Excise. The Calcutta Bench transferred the appeal to Chennai where the factory was located, as argued by the appellants that duty was not payable.

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The appeal arose from a refund claim rejection by the Collector of Central Excise due to non-challenge of a previous order. The Calcutta Bench transferred the appeal to Chennai as the factory was located there. The appellants argued that duty was not payable, and the matter was remanded for re-consideration by the original authority. The appeal was allowed by way of remand.

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