https://www.taxtmi.com/caselaws?id=72276 Rule 173L of the Central Excise Rules, 1944 allows refund of duty on returned goods that are remade, refined, reconditioned or otherwise processed, and the provision operates as a complete code on admissibility and inadmissibility of such refund. Where the return, reprocessing and accounting conditions are satisfied and the goods are not shown to have been diverted for another use, refund cannot be reduced on account of loss during reprocessing. On the facts stated, deduction for processing loss was not authorised, and full refund with consequential relief was payable. en-us Tue, 22 Jan 1985 00:00:00 +0530 Wed, 18 May 2011 10:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72276 Rule 173L of the Central Excise Rules, 1944 allows refund of duty on returned goods that are remade, refined, reconditioned or otherwise processed, and the provision operates as a complete code on admissibility and inadmissibility of such refund. Where the return, reprocessing and accounting conditions are satisfied and the goods are not shown to have been diverted for another use, refund cannot be reduced on account of loss during reprocessing. On the facts stated, deduction for processing loss was not authorised, and full refund with consequential relief was payable. Case-Laws Central Excise Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72276