2004 (12) TMI 406

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....spondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing the ld. DR and considering the material on the record it is found - (a) The appellants are manufactures of Sensitive Chemical Products, which due to little variation in the quality not serve the purpose for which they have to be used by the buyers. They receive back, such goods manufactured and cleared on payment of duty entire c....

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....gnment, claim filed was propose to be rejected by Show Cause Notice dated 20-1-1997 on the grounds that under rules goods can be returned only for being made refined, reconditioned and mere return was not covered and the identity of the goods returned has not been established with the goods initially removed. The lower authorities have confirmed the rejection of the refund claims. Hence this appea....