2001 (2) TMI 218

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....r the refund of duty is sanctionable to M/s. Rajasthan Spg. & Wvg Mills Ltd., when the excisable goods received under Rule 173L of Central Excise Rules are removed at nil rate of duty to 100% EOU. 2. Shri K.K. Anand, ld. Advocate, submitted that the Appellants cleared 10453 Kgs of Yarn for home consumption on payment of Central Excise duty amounting to Rs. 66,288/-; that a quantity of 4176.2 kg....

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.... of clearance, they were not eligible to any refund. The ld. Advocate submitted, that the ratio of the decision in the case of CCE v. Metazinc (India) Ltd. - 1991 (53) E.L.T. 402 (T) is applicable squarely to the facts of the present matter as in that case also the goods after, re-processing were cleared at nil rate of duty and the Tribunal held that the refund is admissible to the Respondents the....

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.... of duty. So long as it is not disputed that the goods initially removed were cleared on payment of duty and refund amount claimed under Rule 173L does not exceed the duty payable on re-processed goods, refund is admissible". Following the ratio of this decision and fact that it has not been disputed that initially the goods were cleared on payment of duty, the refund is admissible in the present ....