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of <h1>Appellate Tribunal allows refund claim for duty paid on returned goods under Rule 173L.</h1> <h3>COLLECTOR OF C. EX., NEW DELHI Versus TAYLOR INSTRUMENT CO. (I) LTD.</h3> COLLECTOR OF C. EX., NEW DELHI Versus TAYLOR INSTRUMENT CO. (I) LTD. - 1999 (109) E.L.T. 517 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, holding that the refund claim for duty paid on returned goods was permissible under Rule 173L. The Tribunal found that the goods were re-made and cleared again on payment of duty, meeting the requirements of Rule 173L. The appeal of the Revenue was dismissed as the goods had been subjected to processes covered by Rule 173L, and duty had been paid twice on the same goods, which was not warranted by law.
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