2002 (4) TMI 444 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal regarding a refund claim. The claim was rejected by the Assistant Commissioner due to lack of evidence showing double payment of duty on the same goods. The Commissioner (Appeals) found that the goods were initially cleared, then rejected, brought back for re-processing, and cleared again with duty payment, making the appellant eligible for refund. The appeal was dismissed as the issue was properly analyzed by the Commissioner (Appeals).