2007 (4) TMI 443

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....;Heard ld. JDR. The respondents are absent. 2. The issue relates to refund claim. The respondent assessee have cleared Power Steering Cylinder to the customers on payment of duty but the same were returned back as they were no longer required by their customers. D-3 intimation in the matter was also filed. After testing, the goods were sold to different customers again on payment of duty. Th....

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....ed and there is no dispute regarding payment of duty for second time. The adjudicating authority has rejected the refund claims on the ground that the appellants failed to follow the procedures laid down in Rule 173L(1)(iii) and 173L(2). The Commissioner (Appeals) relied upon in the case of CCE, Indore v. Medi Caps Ltd. - 2002 (140) E.L.T. 469 (Tri.-Del.) which speaks that the purpose of Rule 173L....