1996 (10) TMI 322

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....egi, Ld. SDR, for the Respondent. [Order]. -  This appeal is filed by the department against the Order-in-Appeal No. 439/CE/CHD/92, dated 20-5-1992 whereby the refund of Rs. 30,281.49 under Section 173L was rejected. The brief facts of the case are that the appellants are engaged in manufacture of Bulk drugs falling under Chapters 28-29 of the Central Excise Tariff Act, 1985. The appell....

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....de impugned order accepted the plea of the department and rejected the refund claim of the appellant. Shri Lalit Arora, representative appearing on behalf of the appellant submitted that they fulfilled all the conditions as provided in Rule 173L of Central Excise Rules, 1944. He submitted that the refund was rejected on the ground that no reason for rejection of goods was mentioned. He submitted t....

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....sons of rejection of goods and the process undertaken by the appellant is not explained to the department. Section 173L of Central Excise Rules does not provide to explain the reasons for rejection of goods. Regarding process undertaken by the appellant, the applicants vide Annexure 8 informed the Superintendent, Central Excise that there was alleged to have colour problem which is rectified by th....