1995 (1) TMI 208 - AT - Central Excise

Summary

The appeal by the Revenue was delayed by more than four months, but the delay was condoned as a question of law was involved. The case involved a compressor sent to a foreign exhibition, returned, reconditioned, and cleared with duty paid. The Collector (Appeals) allowed the refund of duty, which the Revenue appealed. The Tribunal rejected the appeal, stating that erroneous payment of Excise duty can be refunded within the limitation period under Section 11B of the Central Excise Act, without needing to rely on Rule 173L.