1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.25 OF 2003 The Commissioner of Central Excise. ...Applicant vs. M/s.National Standard Duncan Ltd. ...Respondent. --- Mr.P.S.Jetly with A.S.Rao, for applicant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. None for respondent though served. This application was admitted on 6.7.2005 on the following question of law:- “Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that the assessee is eligible to the refund claim in respect of duty paid on goods cleared, which were 2 returned to them because they were found defective and required reprocessing and the assessee cleared reprocessed goods on payment of duty, even though the assessee had not complied with the provisions of Rule 173 L of the Central Excise Rules,1944.” In this case the Tribunal has relied on the judgment in the case “Samtel India Ltd. Vs. CCE, Jaipur, reported at 1996(86) ELT 596. The learned Counsel for applicant states that the revenue has not accepted that decision and reference application has been filed before the High Court and same is pending. In this view of the matter, therefore, in our opinion, the question raised in the application requires consideration. Accordingly, the application is allowed. The Tribunal is directed to forward a statement of the case raising the aforesaid question for the opinion of this Court as expeditiously as possible. Application is disposed of. Rule is made absolute accordingly. No order as to costs. (D.K.DESHMUKH, J.) 3 (J.P.DEVADHAR, J.)