https://www.taxtmi.com/caselaws?id=72281 Rule 173-L of the Central Excise Rules, 1944 permits refund of duty on excisable goods returned to the factory for remaking, refining, reconditioning or similar processing, subject to the rule's stated conditions and exclusions. On the facts noted, the returned goods satisfied the operative requirements and were not shown to fall within any express ground of inadmissibility. The rule did not authorise deduction of duty attributable to processing loss during reprocessing, and in the absence of such statutory provision the refund could not be reduced on that basis. The claimed deduction was therefore impermissible and full refund remained payable. en-us Tue, 22 Jan 1985 00:00:00 +0530 Wed, 18 May 2011 11:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72281 Rule 173-L of the Central Excise Rules, 1944 permits refund of duty on excisable goods returned to the factory for remaking, refining, reconditioning or similar processing, subject to the rule's stated conditions and exclusions. On the facts noted, the returned goods satisfied the operative requirements and were not shown to fall within any express ground of inadmissibility. The rule did not authorise deduction of duty attributable to processing loss during reprocessing, and in the absence of such statutory provision the refund could not be reduced on that basis. The claimed deduction was therefore impermissible and full refund remained payable. Case-Laws Central Excise Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72281