Rule 173L refund claims for damaged polyester films require fresh reconsideration with average manufacturing loss applied.

Refund claims under Rule 173L for rejected or damaged polyester films used in re-processing must be reconsidered de novo, with the original authority applying the earlier final order that limited refund to the average manufacturing loss computed over the past year. The Tribunal treated the issue as no longer res integra because it had already been examined in detail in the respondent's own earlier order. The impugned order was set aside and the matter remanded for fresh consideration in line with that earlier direction.

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Issues: Whether the refund claim under Rule 173L for rejected or damaged polyester films used in re-processing was rightly to be restricted to the quantity actually emerging after processing, or whether the matter required de novo reconsideration with deduction of average manufacturing loss.

Analysis: The Tribunal noted that the point had already been examined in the respondent's own earlier final order, where it was held that the claim should be reconsidered afresh by the original authority and that the refund could be limited only to the average percentage loss computed over the past one year during the manufacturing process. As the earlier order had dealt with the issue in detail, the controversy was treated as no longer res integra and the same reasoning was held applicable.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for de novo consideration in accordance with the earlier final order.

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