Strict compliance with Rule 173L refund conditions required; failure to prove returned goods value barred excise refund.

Rule 173L refund relief under excise law is available only when its substantive conditions are strictly met, because duty attaches to manufacture and the rule operates as a limited exception. The requirement that the value of returned goods at the time of return must not be less than the duty originally paid is not procedural but a mandatory prerequisite. As that condition was not established, the refund claim could not be sustained and the rejection of the refund was upheld.

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Issues: Whether refund under Rule 173L could be denied for failure to satisfy the condition that the value of returned goods at the time of return was not less than the duty originally paid.

Analysis: Duty under the excise law attaches to manufacture, and each time goods are manufactured duty is payable. Rule 173L creates an exception permitting refund of duty originally paid only when the conditions in the rule are fulfilled. The condition concerning the value of the returned goods is not a mere procedural requirement; it is a substantive prerequisite for availing the refund benefit. As that condition was not shown to be satisfied, the refund claim could not succeed.

Conclusion: The refund was rightly rejected and the appeal failed.

Ratio Decidendi: A claimant seeking refund under Rule 173L must strictly satisfy the substantive conditions of the rule, including proof that the value of returned goods at the time of return is not less than the duty originally paid.

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