TMI Blog2001 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dt. 21-11-2000 passed by the ld. Commissioner (Appeals) holding "The sanction of the refund claim of the Asstt. Commissioner is in order, and, as such, the impugned order is sustainable and legally correct". 2. The facts of the case in brief are that the respondent herein had cleared a consignment of Semi Combed cotton yarn 25s. The goods were subsequently returned to the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1-1987 has viewed that in case of Rule 173L, the process of remaking should amount to remanufacture; that in the instant case after reprocessing goods of the description of 25s semi combed cotton yarn was obtained which was later cleared for export under bond; that after reprocessing the goods remained the same and did not become a distinct commodity; that in view of this no manufacture has take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Ld. DR, therefore, prayed that the appeal may be allowed. 5. None appears for the respondent. 6. We have heard the submissions of ld. DR. We have perused the evidence on record as also the case law cited and relied upon by the Revenue. We note in the instant case that goods were received in the factory of the respondent which were earlier cleared on payment of duty. These goods were receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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