https://www.taxtmi.com/caselaws?id=81366 Rule 173L of the Central Excise Rules permits refund on returned goods even where the goods are melted and remade, because loss of the original identity after reprocessing does not by itself defeat relief if the other statutory conditions are met. The omission of the consignee's full name on the gate pass was treated as a trivial defect where the consignment was otherwise made to the intended buyer. The claim was therefore held admissible and the rejection of refund was not sustainable. en-us Mon, 18 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81366 Rule 173L of the Central Excise Rules permits refund on returned goods even where the goods are melted and remade, because loss of the original identity after reprocessing does not by itself defeat relief if the other statutory conditions are met. The omission of the consignee's full name on the gate pass was treated as a trivial defect where the consignment was otherwise made to the intended buyer. The claim was therefore held admissible and the rejection of refund was not sustainable. Case-Laws Central Excise Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81366