https://www.taxtmi.com/caselaws?id=51814 The Tribunal ruled in favor of M/s. LML Ltd., holding that they were entitled to a refund of Central Excise duty under Rule 173L. The Tribunal found that the refund claims were timely filed within the specified limit, considering delays in procedural requirements. They emphasized that the duty payable on reprocessed goods should not be exceeded for a refund to be valid. The matter was remanded for the determination of duty payable on reprocessed goods and to ensure compliance with refund eligibility criteria, affirming the Appellants' right to file refund claims within the stipulated time frame. en-us Tue, 07 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 15:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51814 The Tribunal ruled in favor of M/s. LML Ltd., holding that they were entitled to a refund of Central Excise duty under Rule 173L. The Tribunal found that the refund claims were timely filed within the specified limit, considering delays in procedural requirements. They emphasized that the duty payable on reprocessed goods should not be exceeded for a refund to be valid. The matter was remanded for the determination of duty payable on reprocessed goods and to ensure compliance with refund eligibility criteria, affirming the Appellants' right to file refund claims within the stipulated time frame. Case-Laws Central Excise Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51814