2004 (2) TMI 583

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....an, JDR, for the Respondent. [Order]. - The appeal of the appellant is directed against the rejection of refund claim by the Commissioner (Appeals). The appellants made a claim for refund of duty of Rs. 52,900/- before the Assistant Commissioner of Central Excise. Against the rejection of the claim, the appeal was filed before the Commissioner (Appeals). The same was rejected and hence the p....

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....nce the appellants have cleared the re-processed goods on payment of duty, they cannot come forward and claim refund under a rule, provisions of which have not been followed by the assessee. 3. The Commissioner (Appeals) has also adopted the same reasoning to reject the claim. In this connection, I note that, separate account of duty paid goods received for re-processing and repairs, i.e. ....