TMI Blog1989 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... led a refund claim for Rs. 4106.85p with the concerned Assistant Collector on 26-9-1980 for duty paid on cotton fabrics cleared on 17-6-1980. The grounds of the claim were that the company cleared a quantity 19932 sq. meters of cloth after payment of excise duty, this was delivered to M/s. Textile Finishers for raising and then received back in the respondent company s factory for printing. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -D. In other words, they could clear the fabrics in the first instance without payment of duty, get the process of raising done outside and then receive the goods printing and the final payment of duty could be made only on the printed fabric without paying the duty on the bleached fabric in the first instance. 1.2 The Collector (Appeals) allowed the refund that duty cannot be charged twice over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting undertaken on the fabric is clearly covered by the process remaking mentioned specifically among others in Rule 173-L. He also points out that in any case the respondent company was guided by the Range Officer who advised to claim the refund under Rule 173-L and consequently D-3 forms were duly submitted by the respondent company and which were duly accepted by the Range Officer. The depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was initially cleared on payment of duty in the first instance. It is this very duty which has been claimed by the appellant by way of refund. Without going into the merits of question whether the process undertaken by the respondent company is covered under the provisions of Rule 173-L or not, I am inclined to agree with the observation of the learned lower appellate authority that a procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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