1998 (5) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellants regarding refund claims for duty paid goods returned to the factory under Rule 173H of Central Excise Rules. The Tribunal found that the appellants followed the proper procedure under Rule 173H, and the mention of Rule 173L in the refund application was an error. The Tribunal set aside the previous orders and allowed the appeal for refund, subject to the provisions of Section 11B of the Central Excise Act.