TaxTMI 
TaxTMI 
1997 (9) TMI 286
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants herein manufacturer of `Silver Alloy Contacts' falling under Chapter 85 sub-heading 8538.00 CETA. They supplied the goods numbering 5338 to M/s. Kirlosker System Ltd. under various gate passes during the period October 1988 and March 1989. These were however, received back because the customer did not release the docu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntal Authorities. This material after re-processing was cleared again on payment of duty on 15-6-1990. The appellant thereafter filed a refund claim under Rule 173L of the duty paid goods originally received back into the factory. The amount of refund claim was Rs. 28,308/-. The jurisdictional Assistant Commissioner of Central Excise, Vapi Div. II by his order dated 31-1-1991 rejected the claim on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mittedly the appellants have complied with the procedural requirement for the purpose of refund under Rule 173L. The question is whether the terms of that rule have been satisfied. It is seen that in respect of 2,200 pieces of silver alloy contacts, they had found another customer and they have subjected to goods to re-polishing, re-testing and re- packing as per the requirement of that customer a....