1995 (10) TMI 131

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....e Respondent. [Order]. - This is an appeal against the order-in-appeal No. ADN/88/B-I/92 (F. No. V-2 (40) 570/B-I/90), dated 26-1-1991. 2. The appellants claimed 3 refund claims for a sum of Rs. 3771.59 under Rule 173L of Central Excise Rules. There is no dispute that the goods which were cleared on payment of duty, were rejected by the customer and hence, they were returned back to ....

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.... has been verified on D-3 declaration and when the duty has been again paid on the same goods, there is an apparent erroneous payment of duty, when the returned goods were cleared again on payment of duty; because such goods not subject to any process, could have been cleared under Rule 173H or such duty paid goods could be stored in relaxation of the provisions of Rule 51A. Hence, paying duty on ....