TaxTMI 
TaxTMI 
1998 (5) TMI 234
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....R, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The appellants are engaged in the manufacture of insulated copper wire, organic solvents and insulating varnishes. The goods mentioned above cleared on payment of duty and supplied to the customer are sometimes returned to the factory either for reconditioning or for resale. The appellant thereafter intimated the return....
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....entral Excise rejected the Appellant's refund claim vide his order dated 30-6-1989 on the grounds that the refund was claimed under Rule 173L and no proper procedure laid down under Rule 173L was followed. 4. The appeal against the Assistant Collector's order was rejected by Commissioner (Appeals) who while upholding Assistant Collector's order also gave a finding that appellants had not pro....
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.... out of the ambit of Rule 173H had never been raised by Assistant Collector and the fact also remains that D-3 intimation giving purpose of receipt back of the goods as per Rule 173H had been checked and accepted. Thus the facts on record show that from the beginning the Appellants had followed procedure under Rule 173H and mentioning of Rule 173L by them in their refund application was an apparen....