2004 (2) TMI 163

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....osing rejection of their refund claim of Rs. 4,11,862.23. The appellants had cleared their drilling rigs originally under gate pass Nos. 38, 42, 43 and 44 all dated 31-3-1992. The goods having not been accepted by the consignee were returned to the factory and intimation in form D-3 was submitted vide D-3 intimation Nos. 1, 2, 3 and 4 all dated 7-12-1992. After effecting some changes the said good....

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....ty was required to be paid after such reprocessing under the Central Excise Rules, 1944. The original and the appellate authorities rejected the claim. Hence this appeal to the Tribunal. 3. Heard both sides. 4. I note that original authority rejected the claim on the ground that the reprocessed goods did not belong to the same class. This ground is not present in the show cause notice. There....