1997 (12) TMI 308 - AT - Central Excise

Summary

The appellants purchased dutiable component parts to manufacture I.C. engines. They sought a refund for duty paid on exempted components. The Assistant Collector rejected the claim, stating they were buyers, not manufacturers. The Tribunal ruled in favor of the appellants, citing Section 11B as retroactive and allowing refund claims for buyers. The case was remanded for further proceedings. (1997 (12) TMI 308 - CEGAT, NEW DELHI)