2005 (5) TMI 504

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.... Madhiam, JDR, for the Respondent. [Order]. -  The instant appeal has been filed by the Appellant M/s. Schenck Jenson & Nicholson Ltd., Ranchi against the order No. 26/RAN/C.Ex./Appeal/2003, dated 29-4-2003 passed by the Commissioner (Appeals), Ranchi. In the above order the Commissioner (Appeals) has upheld the order from the lower authority rejecting the refund claim filed by the appe....

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....erjee, Advocate appeared for the Appellant. He has reiterated the grounds of appeal. He submits that the appellant did not claim under Rule 173L of Central Excise Rules, 1944 but it is a case under Rule 173H(4) where duty has been paid erroneously second time on the returned goods. He further submits that the Commissioner (Appeals) has held that the appellant were eligible for bringing into the fa....