Rule 173M refund entitlement upheld where repacking and duty-paid clearance satisfied the prescribed conditions.

Compliance with Rule 173M of the Central Excise Rules, 1944 was treated as sufficient for refund entitlement where the goods were repacked under the relevant brand name and cleared on duty-paid invoices. An objection based on Annexure 49 was rejected because that form was held to apply to Rule 173MM, not Rule 173M. The factual record of repacking and duty-paid clearance had been accepted below and was not effectively disputed in appeal, so the Rule 173M requirements were treated as satisfied and the refund claim was sustained.

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Issues: Whether the assessee was entitled to refund on compliance with Rule 173M of the Central Excise Rules, 1944, and whether the Revenue could succeed on the grounds taken in appeal.

Analysis: The relevant objection based on Annexure 49 was found to be irrelevant because that form was held applicable to Rule 173MM and not to Rule 173M. The record also showed that the goods were repacked under the brand name concerned and cleared on payment of duty under invoice, and this factual position had been accepted in the order under challenge and not effectively controverted in appeal. In these circumstances, the requirements of Rule 173M were treated as satisfied and the Revenue's objections were not accepted.

Conclusion: The assessee was held entitled to the refund claim, and the Revenue's appeal was dismissed.

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