https://www.taxtmi.com/caselaws?id=74955 Rule 173L refund was interpreted to cover returned goods in opened packages unless the exclusion in Rule 173L(3)(l)(i) clearly applied. The exclusion was read as confined to cases where goods were cleared at a concessional rate or under partial exemption in relation to the small or cottage sector, and it was not extended to a Rule 8 notification granting an effective rate generally applicable to all manufacturers. On that construction, the returned goods did not fall within the disqualifying clause merely because a Rule 8 notification applied, so refund was admissible on the substantive issue, with only a limited remand on the procedural intimation question in one appeal. en-us Mon, 24 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74955 Rule 173L refund was interpreted to cover returned goods in opened packages unless the exclusion in Rule 173L(3)(l)(i) clearly applied. The exclusion was read as confined to cases where goods were cleared at a concessional rate or under partial exemption in relation to the small or cottage sector, and it was not extended to a Rule 8 notification granting an effective rate generally applicable to all manufacturers. On that construction, the returned goods did not fall within the disqualifying clause merely because a Rule 8 notification applied, so refund was admissible on the substantive issue, with only a limited remand on the procedural intimation question in one appeal. Case-Laws Central Excise Mon, 24 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74955