https://www.taxtmi.com/caselaws?id=83919 Rule 173L refund claims turn on whether returned duty-paid goods were received under proper intimation and properly accounted for in prescribed records. The rule does not require the returned goods to be reprocessed in a separate stream or without mixing with other non-duty-paid raw material. Where the records show receipt of the returned bottles, issue for reprocessing, and correlation between the returned quantity and the finished bottles cleared on payment of duty, the statutory requirement of accountal is satisfied. Rejection of the refund claim solely because reprocessing was not carried out separately was therefore unwarranted, and reconsideration of the claim with consequential relief was directed. en-us Tue, 09 Jul 1991 00:00:00 +0530 Mon, 18 Jul 2011 16:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83919 Rule 173L refund claims turn on whether returned duty-paid goods were received under proper intimation and properly accounted for in prescribed records. The rule does not require the returned goods to be reprocessed in a separate stream or without mixing with other non-duty-paid raw material. Where the records show receipt of the returned bottles, issue for reprocessing, and correlation between the returned quantity and the finished bottles cleared on payment of duty, the statutory requirement of accountal is satisfied. Rejection of the refund claim solely because reprocessing was not carried out separately was therefore unwarranted, and reconsideration of the claim with consequential relief was directed. Case-Laws Central Excise Tue, 09 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83919