1983 (5) TMI 120

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.....  - Appeal under Section 35-B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Collector of Central Excise, Madras, ordering recovery of refund of Rs. 12,681.37 granted by the Assistant Collector of Central Excise, Pondicherry. 2. This appeal coming up for orders upon perusing the rec....

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....d. The appellant's claim is for refund of excise duty paid by M/s. Laxmi Starch Ltd., in terms of Rule 173-L of the Central Excise Rules, 1944. Rule 173-L does not cover situations in which goods are purchased by a person for purposes of manufacture; it refers to "return" of goods on which duty of excise has been paid. The word 'return' carries with it an implied sense of taking back to the person....