https://www.taxtmi.com/caselaws?id=72230 Rule 173L of the Central Excise Rules, 1944 allows refund of duty on returned duty-paid goods sent back for remaking, refining, reconditioning or a similar process, subject to its stated conditions and exclusions. Where the record shows compliance with sub-rules (1) and (2) and no contrary disposal of the goods, the refund cannot be reduced by implying a deduction for duty relatable to losses arising during reprocessing. In the absence of an express statutory basis, mere processing loss or non-accounting of loss does not fall within the exclusions in sub-rule (3), so the full refund claim remains admissible. en-us Sun, 22 Jan 1984 00:00:00 +0530 Sat, 14 May 2011 14:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72230 Rule 173L of the Central Excise Rules, 1944 allows refund of duty on returned duty-paid goods sent back for remaking, refining, reconditioning or a similar process, subject to its stated conditions and exclusions. Where the record shows compliance with sub-rules (1) and (2) and no contrary disposal of the goods, the refund cannot be reduced by implying a deduction for duty relatable to losses arising during reprocessing. In the absence of an express statutory basis, mere processing loss or non-accounting of loss does not fall within the exclusions in sub-rule (3), so the full refund claim remains admissible. Case-Laws Central Excise Sun, 22 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72230