https://www.taxtmi.com/caselaws?id=72896 Rule 173-L of the Central Excise Rules, 1944 contemplates a return of duty-paid goods to the person from whom they were originally obtained, so ownership and reversion to that person are material. Starch purchased for value from another manufacturer, further processed, and then exported does not answer that description. The provision is therefore inapplicable where the goods are not returned to the original supplier or on its account. On that reasoning, the refund claim was held not maintainable and the issue was decided against the assessee. en-us Wed, 11 May 1983 00:00:00 +0530 Wed, 25 May 2011 17:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72896 Rule 173-L of the Central Excise Rules, 1944 contemplates a return of duty-paid goods to the person from whom they were originally obtained, so ownership and reversion to that person are material. Starch purchased for value from another manufacturer, further processed, and then exported does not answer that description. The provision is therefore inapplicable where the goods are not returned to the original supplier or on its account. On that reasoning, the refund claim was held not maintainable and the issue was decided against the assessee. Case-Laws Central Excise Wed, 11 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72896