https://www.taxtmi.com/caselaws?id=81795 Returned excisable goods may qualify for refund treatment under Rule 173L even where the work done on them involves dismantling, replacement of parts, welding, grinding and touch-up painting, if those processes fall within the return-and-remaking scheme read with Rule 173H(3). The refund cannot be denied or recovered merely on the assumption that only complete remanufacture qualifies. The principle against double taxation also applies, so goods that have already suffered duty should not be subjected to excise duty twice through recovery of an earlier refund. en-us Tue, 31 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81795 Returned excisable goods may qualify for refund treatment under Rule 173L even where the work done on them involves dismantling, replacement of parts, welding, grinding and touch-up painting, if those processes fall within the return-and-remaking scheme read with Rule 173H(3). The refund cannot be denied or recovered merely on the assumption that only complete remanufacture qualifies. The principle against double taxation also applies, so goods that have already suffered duty should not be subjected to excise duty twice through recovery of an earlier refund. Case-Laws Central Excise Tue, 31 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81795