2001 (2) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether a refund of duty is permissible to M/s. Rajasthan Spg. & Wvg Mills Ltd. for excisable goods cleared to a 100% EOU at nil rate of duty. The Tribunal held that the refund is admissible if it does not exceed the duty payable on the goods after re-processing. The matter was remanded to determine the duty payable on the re-processed goods.