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<h1>Repacking & Pre-folding Qualify for Duty Refund under Rule 173L | Appeal Dismissed</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY-II Versus FIT RITE PACKAGING</h3> COLLECTOR OF CENTRAL EXCISE, BOMBAY-II Versus FIT RITE PACKAGING - 1995 (80) E.L.T. 627 (Tribunal) The Department appealed against the Order-in-Appeal allowing the Respondents' appeal regarding refund of duty on returned goods for repacking and pre-folding. The Tribunal upheld the Collector's decision, stating that repacking and pre-folding fall within the purview of Rule 173L for refund of duty to prevent double payment on the same goods. The appeal from the Revenue was rejected.