https://www.taxtmi.com/caselaws?id=80117 Refund under Rule 173L was not barred where aluminium circles were cleared in loose condition and returned in the same condition, because Rule 173L(3)(i) targets goods received back in opened packages and did not apply on these facts. Notification No. 43/75-CE was treated as prescribing a concessional duty rate for aluminium circles generally, not as creating any separate concession confined to the small scale or cottage sector. On that basis, the refund claim was maintainable and relief under Rule 173L was available. en-us Fri, 22 May 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80117 Refund under Rule 173L was not barred where aluminium circles were cleared in loose condition and returned in the same condition, because Rule 173L(3)(i) targets goods received back in opened packages and did not apply on these facts. Notification No. 43/75-CE was treated as prescribing a concessional duty rate for aluminium circles generally, not as creating any separate concession confined to the small scale or cottage sector. On that basis, the refund claim was maintainable and relief under Rule 173L was available. Case-Laws Central Excise Fri, 22 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80117