2003 (7) TMI 560 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal regarding a refund claim for duty on man-made fabrics. The tribunal found that the assessment was not finalized, so the refund claim was premature. The matter was remanded to the adjudicating authority for reconsideration and finalization of the assessment within two months. The appeal was disposed of by way of remand.