2013 (7) TMI 25

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....mavalavan Senior Counsel for Central Govt. For the Respondent : Mr. P. R. Renganath for Mr. R. Raghavan JUDGMENT (Judgment of the Court was delivered by K. B. K. Vasuki,J. ) This Civil Miscellaneous Appeal is filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 03.05.2004 made in Final Order No.697/2005 and the same was admitted on t....

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....m of Rs.2,07,360/-, remitted towards payment of excess duty at the time of clearing the castings after necessary re-work. The Assessing Authority, though found that the subject goods were received for repair within one year from the date of clearance and the refund claim was also filed within the time limit of one year, rejected the refund claim on the ground that the assessee contravened the prov....

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....led to the refund. 4. Again, the assessee went on further appeal before the Appellate Tribunal. The Appellate Tribunal set aside the order of the lower Authorities on different ground that the appellant had fulfilled the requirement of Rule 173L(3) and that Rule 173L(3) does not contain any mandatory requirement to despatch the goods after re-work to the same customer within six months; as such....

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.... ... (3) No refund under sub-rule (1) shall be paid until the processes mentioned therein, have been completed and an account under sub-rule (2) having been rendered to the satisfaction of the Collector within six months of the return of the goods to the factory. No refund shall be admissible in respect of the duty paid, -- (i) in respect of opened packages containing goods with concessional....