Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (2) TMI 233 - CEGAT, MADRASExtract: .......oods cleared on payment of duty are returned to the assessees rsquo factory for repairs etc. under Rules 173H or L. Under the latter rule the manufacturer can claim refund of the duty paid on the goods which have been found defective. The proper course for the assessee as rightly held by the original authority was to have had resort to these rules.
|