9911796707
TMI Blog1998 (9) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Rajasthan Communications Ltd., against the impugned order dated 25-11-1991 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The refund claim of Rs. 1,94,985/- filed by the appellants has been rejected by the Assistant Collector on the ground that they did not follow the provisions of Rule 173L(2) & (3) and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was entered in Form V stored separately in the duty paid godowns and a D-3 intimation was sent to the Excise authorities; that after the repairs were completed on 7-9-1989, they submitted a refund claim of Rs. 1,94,985/- on 8-9-1989. According to them, they have complied with all the conditions of Rule 173L substantially and the order passed by the Assistant Collector rejecting the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive goods up to the receipt stage was clearly established but the goods taken for processing and thereafter the goods cleared on payment of duty could not be co-related and established to be the same. In view of this categorical finding and since the party has not substantiated their claim even before us with sufficient evidence to co-relate that the goods which have been returned were processed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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