TMI Blog1998 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... despite notice. In this case, the appellants were granted refund of Rs. 5,481/- under Rule 173L by the Jurisdictional Asstt. Commissioner in respect of certain quantity of CO2 Cylinder Valves which were returned to their factory under Rule 173L. The appellants after receiving back and subjecting the goods to further process cleared the goods on payment of duty. They filed refund claim under Rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inspecting thereof would require dismantling certain valves and the process of dismantling, reassembling, removing original marks and making fresh marks will entitle to the appellants to claim the facility under Rule 173L in respect of such product returned to their factory. However, it is seen that in the order of the Asstt. Commissioner, it is recorded that the goods were received back sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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