2004 (1) TMI 452

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.... [Order]. - In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the refund of the duty to the appellants as claimed by them. 2. The learned Counsel has contended that since duty was paid twice on the goods i.e. once when these goods were cleared initially and second time, when on receipt of the goods back from the buyer were ag....

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....ese goods, has been rightly not accepted by the authorities below as they have failed to prove the co-relation of these goods. Moreover, under Rule 173L, refund of duty can be claimed by an assessee only if it is proved that the goods were returned to him for remade, refined, reconditioning or for subject to similar process in the factory, by the buyer. But in the instance case, the goods were not....