2001 (7) TMI 178

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.... is that the appellants cleared semi-finished forged slabs falling under Chapter 72 to their customer, M/s. TRF Ltd. Jamshedpur on payment of duty of Rs. 46,896.00. The said goods were rejected by their customer and returned to the appellants. On return the appellants filed a D3 Intimation under Rule 173L of Central Excise Rules, 1944 to their jurisdictional Superintendent of Central Excise. The s....

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....ppeals). Hence the present appeal. 3. I have heard Shri D. Jha, ld. Consultant for the appellants and Shri V.K. Chaturvedi, ld. SDR for the Revenue. The Commissioner of Central Excise (Appeals) in his impugned order has held as under :- "In terms of Rule 173L(3)(iii) no refund shall be admissible in respect of duty paid on goods which are disposed of in any manner other than for production o....

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....of the same class. The provisions of Rule 173L(3)(iii) requires that the goods received back and the goods subsequently cleared should be of the same class and nowhere specifies that they should also fall under the same chapter and/or tariff heading. As such, it is to be seen as to what is meaning of the expression 'the same class'. What was originally cleared by the appellants was semi-finished f....