2000 (9) TMI 546

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....ne, for the Respondent. [Order per : Dr. S.N. Busi, Member (T)]. -  M/s. Fort Williams Co. Ltd., Hooghly, lodged a refund claim for Rs. 11,740.41 in respect of the wire ropes once cleared on payment of duty but rejected and returned for reprocessing and after reprocessing the same were cleared without payment duty under exemption Notification No. 70/77-C.E., dated 7-5-1977. Thus, the du....

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....stant Commissioner held that refund was not admissible and he made a passing remark that "refund of duty originally paid is refundable under Rule 173L of Central Excise Rules, 1944 only when duty was paid twice on same goods". 2. When the matter was taken up in appeal, the Commissioner (Appeals) vide his Order-in-Appeal No. 89/Cal. II/96, dated 6-8-1996, found fault with Assistant Commissi....

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....ce the duty payability in this case has been reduced to NIL by virtue of the said exemption Notification, the amount of refund admissibility should also be reduced to NIL as provided in 173L (iv). 4. Shri J.M. Kennedy, ld. JDR appearing for the Revenue, reiterated the reasoning contained in the grounds of appeal. Despite prior intimation given about the date of hearing, the appellant did n....

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....held that Rule 173L does not envisage the factum of double payment of duty on the same goods has not been made a pre-condition for getting refund. We are unable to subscribe to the view of the Commissioner (Appeals) for the reason, the said Clause (iv) puts a ceiling on the amount of refund with reference to the duty "payable" on the re-processed/reconditioned goods. An illustration would make thi....