https://www.taxtmi.com/caselaws?id=80983 Refund under Rule 173L was treated as admissible where returned excisable aluminium goods were melted and mixed with other inputs in remanufacture, because the rule did not require retention of the goods' original identity or identical form. The decisive consideration was that the fresh products emerging from the process were of the same tariff item and same class as the returned goods. Prior decisions and departmental clarification supported this reading, so refund could not be denied merely because the goods lost their separate identity during processing. en-us Mon, 31 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80983 Refund under Rule 173L was treated as admissible where returned excisable aluminium goods were melted and mixed with other inputs in remanufacture, because the rule did not require retention of the goods' original identity or identical form. The decisive consideration was that the fresh products emerging from the process were of the same tariff item and same class as the returned goods. Prior decisions and departmental clarification supported this reading, so refund could not be denied merely because the goods lost their separate identity during processing. Case-Laws Central Excise Mon, 31 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80983