2003 (10) TMI 491 - AT - Central Excise

Summary

Issues:
Claim for refund of duty paid twice on goods returned after being defoiled and refoiled.

Analysis:
The Appellate Tribunal CESTAT, Mumbai heard appeals regarding a refund claim amounting to Rs. 23,98,052/- filed by M/s. Cipla Ltd. The goods in question were cleared on payment of duty, then returned, defoiled, refoiled, and cleared again on payment of duty. The appellants argued that the activity amounted to manufacture and should be covered under Rule 173L, allowing for a refund of duty paid twice. They cited relevant case laws supporting their claim. The Tribunal found that the appellants' case aligned with the decisions in the cited case laws and held that they were entitled to the refund claimed.

The Tribunal set aside the order-in-appeal dated 12-3-1999, rejecting the Department's appeal and allowing M/s. Cipla Ltd.'s appeal. The judgment was announced on 28-10-2002, granting consequential benefits to M/s. Cipla Ltd. The decision was based on the finding that the goods in question were cleared, returned, and then cleared again, warranting a refund of duty paid twice, in accordance with Rule 173L and relevant legal provisions.