1998 (6) TMI 326

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....ri H.N. Mathur, Manager (Excise), for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In the appeal filed by the Revenue the issue involved is refund of duty paid twice under Rule 173L of Central Excise Rules. 2. Shri Sanjeev Srivastava, learned DR submitted that the respondents have removed the consignment of computer hardware supplied to the State Bank of India on paymen....

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....ther mentioned that in any case, the duty has been paid by them twice on the same goods which is not in dispute. 4. We have considered the submissions of both sides. No doubt, the correction of the documents is not covered by the facility provided under Rule 173L. The respondents should have followed the procedure either under Rule 173H or Rule 51A of the Central Excise Rules for bringing ....