2003 (2) TMI 266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal has been filed by the Revenue against the Order passed by the learned Commissioner (Appeals), dated 19-4-1997. The issue relates to refund of Rs. 580.00 on the ground that the goods were not brought back for refining, reconditioning or remaking but were cleared only after testing. 2. None is present on behalf of the respondents. The learned J.D.R. submits that since the respondent has ....