TaxTMI 
TaxTMI 
2011 (12) TMI 106
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....r-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 and brought back for refining, reconditioning e....
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....cess 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 is before me. 3. The learned Advocate....
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....nam 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-manufactured and cleared only 13949 nos. of CI Brake Blo....