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<h1>Commissioner's appeal dismissed for returned goods, substantial compliance with Rule 173C, procedural lapse allowed appeal.</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD Versus IDEAL SHEET METAL</h3> COMMISSIONER OF C. EX., AHMEDABAD Versus IDEAL SHEET METAL - 2004 (163) E.L.T. 106 (Tri. - Mumbai) The assessee cleared re-made plastic bobbin holders without duty payment, filed refund claim for initial duty paid. Claim rejected due to lack of specific details in accounts. Commissioner (Appeals) allowed appeal citing procedural lapse. Appeal by Commissioner dismissed as goods returned were same as received, finding substantial compliance with Rule 173C.