https://www.taxtmi.com/caselaws?id=83870 Refund of duty under Rule 173L of the Central Excise Rules, 1944 is admissible only when duty-paid goods returned to the factory are received back for re-making, refining, re-conditioning, or a similar specified process, and the statutory conditions are strictly established from the record. On the facts, the evidence did not show that the goods were returned for any such purpose, and the claimed reopening, retesting, and repacking was not proved by the documents. The gate passes and related records also did not establish that the packing was changed or that the goods were re-entered for the required statutory purpose. The refund claims were therefore not admissible. en-us Tue, 20 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83870 Refund of duty under Rule 173L of the Central Excise Rules, 1944 is admissible only when duty-paid goods returned to the factory are received back for re-making, refining, re-conditioning, or a similar specified process, and the statutory conditions are strictly established from the record. On the facts, the evidence did not show that the goods were returned for any such purpose, and the claimed reopening, retesting, and repacking was not proved by the documents. The gate passes and related records also did not establish that the packing was changed or that the goods were re-entered for the required statutory purpose. The refund claims were therefore not admissible. Case-Laws Central Excise Tue, 20 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83870