2003 (9) TMI 367

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....t. [Order]. - In these cases the Addl. Commissioner of Central Excise had passed 14 Orders-in-Original on the same issue, rejecting 14 refund claims filed by the assessees/respondents, against which appeals were preferred before the Commissioner (Appeals) who by a common order, set aside the adjudication orders and held that the assessees were eligible to refund. The Revenue initially filed one....

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....ound that since the goods were initially sent for exhibition and not for home consumption, the refund claims do not fall within the scope of Rule 173L. The Commissioner (Appeals) held that the cases are covered by the provisions of Rule 173L which provides for refund of duty paid on manufactured excisable goods issued for home consumption from a factory which are returned to the same factory or an....