https://www.taxtmi.com/caselaws?id=81394 Refund under Rule 173L of the Central Excise Rules cannot be denied merely because returned goods were mixed with other materials during reprocessing or because a strict 1:1 correlation was not maintained. The rule requires separate accounts of returned goods and the process applied, but it does not insist on a separate manufacturing process or exact matching between returned inputs and reprocessed output. The material considerations are whether the returned goods were reprocessed, whether the resulting goods are of the same class, and whether the other statutory conditions are satisfied. On that basis, mixing at the reprocessing stage alone does not defeat the refund claim. en-us Fri, 28 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 13:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81394 Refund under Rule 173L of the Central Excise Rules cannot be denied merely because returned goods were mixed with other materials during reprocessing or because a strict 1:1 correlation was not maintained. The rule requires separate accounts of returned goods and the process applied, but it does not insist on a separate manufacturing process or exact matching between returned inputs and reprocessed output. The material considerations are whether the returned goods were reprocessed, whether the resulting goods are of the same class, and whether the other statutory conditions are satisfied. On that basis, mixing at the reprocessing stage alone does not defeat the refund claim. Case-Laws Central Excise Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81394