https://www.taxtmi.com/caselaws?id=81966 Duty-paid trucks returned for genuine re-making or re-conditioning were held eligible for refund because the records showed corrective work on defects, not a mere failed purchase transaction. The stripping, cleaning, rust removal, repainting, battery re-charging and refitting operations were treated as re-making or re-conditioning, and the procedural steps under Rule 173L were found substantially complied with through timely intimation, segregation, inspection and record maintenance. A reference to Rule 173H did not defeat entitlement where Rule 173L was otherwise satisfied, and minor procedural lapses were not enough to deny refund. en-us Mon, 06 Apr 1992 00:00:00 +0530 Fri, 01 Jul 2011 10:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81966 Duty-paid trucks returned for genuine re-making or re-conditioning were held eligible for refund because the records showed corrective work on defects, not a mere failed purchase transaction. The stripping, cleaning, rust removal, repainting, battery re-charging and refitting operations were treated as re-making or re-conditioning, and the procedural steps under Rule 173L were found substantially complied with through timely intimation, segregation, inspection and record maintenance. A reference to Rule 173H did not defeat entitlement where Rule 173L was otherwise satisfied, and minor procedural lapses were not enough to deny refund. Case-Laws Central Excise Mon, 06 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81966