2000 (4) TMI 461

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....process of remaking/reconditioning, if there is a process loss and the fresh goods which emerge from this process are less in quantity than the goods returned and used in this process, in such a situation, whether the quantum of duty refunds under Rule 173L should be limited to the duty payable on the quantity of the remade/reconditioned goods only and not on the duty which was paid on the total quantity of the goods which had been returned and so used. 4. Appellants have submitted that the refund should be given in full once it is established by them through documents that the entire goods were received back in the factory and were used for the said process of remaking/reconditioning. They have relied on the Tribunal's Final Order ....

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....e, the import of this is that no refund can be given on what was claimed as a process loss. In this connection, even the Tribunal's Final Order No. 277/91, dated 3-5-1991 is of no help to the appellants because the Tribunal therein has also in para 6 observed that the refund will be limited to the amount after taking into account the average process loss as mentioned above. This means, in terms of the aforesaid Sub-Rule IV, the Tribunal had limited the amount of refund to the duty payable on the emerged goods/reconditioned goods and had excluded the claim of process loss, etc. Under these circumstances, he submits that there is no merit in these appeals and hence the same should be rejected. 7. I have carefully considered the submis....