https://www.taxtmi.com/caselaws?id=83671 Refund on damaged returned excisable goods was confined to the duty paid on the reprocessed clearance, because the original duty on the goods first cleared could not be recovered once the tins had not gone into consumption and the loss arose from transit damage. The return of unopened damaged tins, supported by the D-3 endorsement, established eligibility only to that limited extent. The absence of a police report was immaterial where the return of the damaged goods was undisputed. Rule 173L proviso (iv) governed the scope of refund and barred extension to the duty originally paid. en-us Thu, 11 Feb 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83671 Refund on damaged returned excisable goods was confined to the duty paid on the reprocessed clearance, because the original duty on the goods first cleared could not be recovered once the tins had not gone into consumption and the loss arose from transit damage. The return of unopened damaged tins, supported by the D-3 endorsement, established eligibility only to that limited extent. The absence of a police report was immaterial where the return of the damaged goods was undisputed. Rule 173L proviso (iv) governed the scope of refund and barred extension to the duty originally paid. Case-Laws Central Excise Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83671