Rule 173L refund relief turns on broad product identity, not exact tariff heading, for reprocessed excise goods.

Rule 173L of the Central Excise Rules, 1944 permits refund where duty-paid goods are returned, reprocessed and cleared again, provided the returned goods and the re-cleared goods are of the same broad class. Exact identity of tariff heading or chapter classification is not required. On the stated facts, the returned semi-finished forged slabs and the reprocessed goods remained broadly the same type of forged blanks, and the claim could not be rejected merely because the tariff classification changed. The text states that, once duty had been paid on original removal and again on re-clearance, the refund was admissible.

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Issues: Whether refund of duty was admissible under Rule 173L of the Central Excise Rules, 1944 where the returned semi-finished forged slabs were reprocessed and cleared again on duty, and whether the expression "same class" required identity of tariff heading or chapter classification.

Analysis: Rule 173L(3)(iii) requires that the goods received back and the goods subsequently cleared after re-making should be of the same class, but it does not require that they must fall under the same tariff heading or chapter. The returned and reprocessed goods remained broadly the same type of forged blanks, and were not altogether different items. Since duty had been paid on the original removal and again on re-clearance, and the identity of the returned goods and their reprocessed clearance was established, the refund claim could not be denied merely because the tariff classification changed.

Conclusion: The refund was admissible and the appeal was allowed in favour of the assessee.

Ratio Decidendi: For refund under Rule 173L of the Central Excise Rules, 1944, goods returned and goods re-cleared after re-making need only be of the same broad class; exact identity of tariff heading is not required.

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