GREY IRON FOUNDRY Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) In this appeal, the appellants have questioned the validity of the impugned order -in -appeal dated 25 -6 -2002 vide which the Commissioner (Appeals) has affirmed the Order -in -Original of the A.C. disallowing refund claim of Rs. 1,90,855.83 to the appellants.

(2.) None on behalf of the appellants has come forward in spite of notice for today's hearing, to prosecute the appeal. However, I have gone through the record and heard JDR for deciding the appeal on merits.

(3.) The perusal of the record shows that the appellant lodged refund claim of duty on the goods returned to the factory under Rule 173 -L(ii). The same had been rejected by the authorities below on the ground of non -adherence to procedure, non -submission of original duty paying documents and non -production of certificates from the range officer regarding non -availment of Modvat credit by the buyers on the goods returned by them, to the appellants.