https://www.taxtmi.com/caselaws?id=72185 Permission under Rule 173M of the Central Excise Rules, 1944 was treated as quasi-judicial because it involved civil consequences and required a fair determination. The rule was construed broadly so that remaking or reconditioning included unpacking and repacking, and a narrow reading excluding repacking would defeat its object. Where the competent authority had granted unchallenged permission and the statutory conditions were complied with, refund of duty on re-export was legally sustainable. en-us Thu, 30 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 11:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72185 Permission under Rule 173M of the Central Excise Rules, 1944 was treated as quasi-judicial because it involved civil consequences and required a fair determination. The rule was construed broadly so that remaking or reconditioning included unpacking and repacking, and a narrow reading excluding repacking would defeat its object. Where the competent authority had granted unchallenged permission and the statutory conditions were complied with, refund of duty on re-export was legally sustainable. Case-Laws Central Excise Thu, 30 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72185