1999 (8) TMI 160

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...., JDR, for the Respondent. [Order]. - The appellants in this case cleared a consignment of Lead Pipes on payment of duty. These goods were received back under Rule 173L of the Central Excise Rules, 1944. The assessees then filed a refund claim. Show cause notice dated 28-3-1994 was issued alleging that the goods were brought back for re-booking and not for any reason permitted by the said ru....

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....ions of Rule 173L are satisfied and the refund can be granted thereunder. It seems that the assessees had made the clear submission before the Assistant Collector to this effect. Unfortunately neither he nor the appellate authority dwelt on this but continued to concentrate on the ground shown in the D-3 intimation, which according to the appellants was wrongly given. Since re-melting is a questio....