2017 (4) TMI 90

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....ect Taxation), for the Appellant. Shri H.M. Dixit, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. P/673/96, dated 5-11-1996. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether appellant is entitled for refund of ....

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....for appellant would submit that the lower authorities have erred in coming to a conclusion for rejecting the refund claim. It is his submission that when the goods are exported no duty has to be levied hence duty paid by them initially should be refunded to them. For which preposition, he relies upon the decision of the Tribunal in the case of Reliance Industries Ltd. - 1995 (78) E.L.T. 595 (Tri.)....