2004 (3) TMI 701

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.... the Respondent. [Order]. - These appellants are an assessee under Central Excise Act 1944 and they sent vide duty paid Invoice no. 76, dated 21-6-1996 and Invoice no. 82, dated 27-6-1996, Thermo Plastic Rubber Footwear compound granules to a buyer, out of the aggregate quantity of 4,614.7 kg, a quantity of 1,250 and 8572 kgs respectively were rejected and returned. D-3 procedure was followed, ....

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....ls which are taken for disposal by this order. 3. Heard both sides and considered the issue and it is found - (a) CEGAT vide its order in the case of CCE v. Kopran Chemicals - 1996 (88) E.L.T. at 487 has held that details of processing not mentioned in form V would not by itself be a cause to deny the refund. Following the same, the ground taken by Revenue in appeal should not have been ent....