1998 (9) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Rajasthan Communications Ltd., against the impugned order dated 25-11-1991 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The refund claim of Rs. 1,94,985/- filed by the appellants has been rejected by the Assistant Collector on the ground that they did not follow the provisions of Rule 173L(2) & (3) and, there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was entered in Form V stored separately in the duty paid godowns and a D-3 intimation was sent to the Excise authorities; that after the repairs were completed on 7-9-1989, they submitted a refund claim of Rs. 1,94,985/- on 8-9-1989. According to them, they have complied with all the conditions of Rule 173L substantially and the order passed by the Assistant Collector rejecting the refund claim i....