Rule 173H relief cannot be denied on a technical lapse when duty-paid repaired transformers are otherwise undisputed.

Benefit of Rule 173H could not be denied merely because repaired transformers were not accompanied by the original duty-paying documents. The goods were old and damaged transformers received for repair with departmental intimation, and there was no dispute that duty-paid goods were received and later cleared after repair. In that setting, the original duty-paying documents were not decisive, and the substantive relief under the rule could not be refused on a technical defect. The denial of the benefit was therefore held unsustainable, with the issue decided in favour of the assessee.

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Issues: Whether the benefit of Rule 173H could be denied merely because the repaired returned transformers were not accompanied by the original duty paying documents.

Analysis: The goods in question were old and damaged transformers received for repair under intimation to the department and later cleared after repair. There was no dispute regarding the receipt of duty-paid goods or their clearance after repair. In such circumstances, the requirement of producing the original duty paying documents was held not to be decisive, and the substantive benefit of the rule could not be refused on that technical ground.

Conclusion: The denial of the benefit of Rule 173H was unsustainable and the issue was decided in favour of the assessee.

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