2011 (12) TMI 106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n The appeal has been filed against Order-in-Appeal No. 07/RPR-11/2004  dated 14.01.2004 passed by the Commissioner of Central Excise & Customs (Appeals) Raipur. 2. The appellant M/s. Jayaswals Neco Ltd.- Bhilai, filed a refund application under Rule 173L of Central Excise Rules, 1944 read with Section 11B of the Central Excise Act, 1944 in respect of goods cleared on payment of duty an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wer appellate authority who held that the process of re-melting amounts to remanufacture/remaking and therefore, refund under 173L is admissible. However, he also rejected the refund claim on the ground that the appellant did not maintain proper records of the quantity and value of the goods received back and subjected to re-processessing  and clearance on payment of duty. Hence the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....consignee, namely, South Eastern Railway, Visakhapatnam and the same were rejected on account of poor quality and not being as per specifications and hence returned to the appellant. The appellant received back these consignments after filing D-3 intimations. However, they appear not  to have maintained the detailed accounts. From the worksheets submitted by them, it appears that they re-manu....