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2014 (2) TMI 400 - HC - Central ExciseRefund of duty paid on goods re-made and cleared on payment of duty - Whether the learned CESTAT was correct in setting aside the order of Commissioner (Appeals) and allowing the appeal of the party with consequential relief, ignoring the statutory provisions of Rule 173L of the erstwhile Central Excise Rules, 1944 - Held that:- what persuaded the Tribunal to allow the assessee’s appeal was the fact that the assessee as a fact was able to prove that they actually received the goods from their respective purchasers and the same were then actually used in remixing in their manufacturing process. Since the appellant (Revenue) was not able to dispute this factual aspect of the matter and hence the Tribunal held that the claim made by the assessee under Rule 173L appears to be genuine and cannot be rejected on the ground that a particular form was not maintained or not filed for cross checking. In other words, since the factum of receipt of goods and its consequent use in manufacturing process was conclusively held proved by documentary evidence and hence the benefit of refund of the duty paid on such sold goods was given to the respondent. No case whatsoever was made out for contravention of Rule 173L against the assessee and instead it was rightly held that due compliance of Rule 173L of the Rules was made by the assessee thereby holding them entitled to claim the refund of the duty paid by them on the finished goods sold and which were returned to them due to certain reasons by the respective purchasers and which they actually used in manufacturing process again - After all when the facts are established with adequate evidence and authorities are otherwise satisfied with the substantial compliances made by the assessee then Rules of procedure cannot be used against the assessee to deny them the benefit of Rules - Decided against Revenue.
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