Refund under Rule 173L requires timely return of goods or Commissioner-approved condonation; absent both, the claim fails.

Rule 173L refund for returned goods required the goods to be received back in the factory within one year of original clearance, and any delay had to be condoned by the Commissioner of Central Excise. Where the assessee did not seek or obtain such condonation, the refund claim was not maintainable. On those facts, the appellate authority's rejection of the claim was upheld and the appeal failed.

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Issues: Whether refund under Rule 173L could be claimed when the returned goods were received in the factory after expiry of one year from the date of original clearance without obtaining condonation of delay from the Commissioner.

Analysis: Rule 173L contemplated return of goods within one year and the power to condone delay vested in the Commissioner of Central Excise. The appellant had not approached the Commissioner for such condonation. In the absence of condonation, the refund claim was not maintainable and was correctly rejected by the appellate authority.

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

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