2003 (7) TMI 335 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the order allowing a refund of Rs. 13,640.31 to a 100% EOU. The tribunal found no evidence to dispute that the duty charged by the EOU was 5% while they paid 10%, entitling them to the refund. The Revenue's appeal was dismissed for lacking merit.