1996 (3) TMI 326

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....e, for the Respondents. [Order]. -  This Reference application has been moved by the Revenue in respect of this Bench Order No. 1794-95/95-WRB, dated 13-10-1995. In the said order passed by this Bench, it was held that refund sanctioned to the appellants under Rule 173L was in order and set aside the order of the Collector (Appeals). There is no dispute before me that all the conditions....

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.... there is no difference in quantum of duty paid on replacement goods vis-a-vis the duty paid on the re-processed goods subsequently cleared on payment of duty. In the circumstances, the question raised is purely academic, having no revenue implication. Even under Rule 173L, refund is contemplated in respect of the manufactured excisable goods issued for home consumption from a factory, which are r....