ORIENT STEEL & INDUS. LTD. Vs. CCE

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals) whereby the refund claimed by the appellants was rejected.

(2.) Appellants were engaged in the manufacture of hot -rolled flat rolled products of iron and steel and were working under the Compounded Levy Scheme under Section 3A of the Central Excise Act. Appellants exercised their option and had opted to pay under Rule 96 -ZP(3) of the Rules. Appellants filed the refund claim on the ground that their factory remained closed for certain period, therefore, they are entitled for refund of duty during that period.

(3.) The contention of the revenue is that the appellants had not filed any abatement claim, therefore, the refund claim as such is not maintainable.