2003 (7) TMI 613

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..... see received back for re-making a consignment of plastic bobbin holders that it manufactured. After re-making them, it cleared without payment of duty. Thereafter, it filed a claim for refund the duty that has been paid when the goods were initially cleared. This was rejected by the Assistant Commissioner on the ground that the accounts that the assessee has maintained with regards to the goods, d .....

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..... d were required for establishing that the goods were returned whether the same goods, which were received, their absence would be significant. The appeal however does not dispute that this is the case; nor is it contended that what was re-manufactured by the respondent is a different commodity from what it first cleared and received. In this situation, I do not find sufficient ground to interfere .....

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