2008 (7) TMI 724 - AT - Central Excise

Summary

The appellate tribunal in Kolkata heard a case where duty was paid on Aluminium Dross and refunded under an area-based Notification. The tribunal found substance in the appellant's argument that they are entitled to a refund even if Aluminium Dross is not considered a manufactured product. The requirement of pre-deposit was waived until the appeal is pending.