2003 (5) TMI 371 - AT - Central Excise

Summary

The appellant, a sugar factory, stored sugar in a temporary godown without duty payment. The sugar was destroyed in a fire. The appellant paid duty on the damaged sugar, then claimed a refund under Rule 49. The Commissioner denied the claim due to a condition against remission. The Tribunal allowed the appeal, stating the condition was contrary to law. The appellant may receive the refund based on further submissions to the Commissioner.